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1995 Hawaii Attorney General Reports and Opinions 1 (1995)

handle is hein.sag/saghi0038 and id is 1 raw text is: Wi7 -0 BENJAMN . CAYETANO 4 - - S.&2 TER GOVERNOR FIRST DEPUTY ATTORNEY GENERAL STATE OF HAWAII DEPARTMENT OF THE ATTORNEY GENERAL 425 QUEEN STREET HONOLULU, HAWAII 96813 (808) 58-1500 January 12, 1995 The Honorable Ray K. Kamikawa Director of Taxation State of Hawaii 830 Punchbowl Street, Room 221 Honolulu, Hawaii 96813 Dear Mr. Kamikawa: Re: Sufficiency of Payment Plan as Basis for Liquor License Renewal By letter dated October 17, 1994, your predecessor, Richard F. Kahle, Jr., requested our opinion on whether a taxpayer's agreement to pay its delinquent taxes pursuant to a payment schedule satisfies the statutory requirements for liquor license renewal. I. BRIEF ANSWER It is our opinion that a taxpayer's agreement to pay its delinquent taxes, pursuant to a payment schedule, does not satisfy the requirements for liquor license renewal under Hawaii Revised Statutes (HRS) SS 281-45 (1994) and 231-28 (1985). HRS SS 281-45 and 231-28 require, as a condition of liquor license renewal, that an applicant obtain a certificate from the Director of Taxation showing that the applicant does not owe state taxes. II. FACTS In the present case, the taxpayer owed delinquent state taxes and agreed to pay its delinquent taxes, in installments, over a six-month period. Thereafter, the taxpayer sought to renew its liquor license with the Department of Liquor Control for the County of Hawaii. As a condition of liquor license renewal, Hawaii law requires the Op. No. 95-01

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