HB 293 Summary

• Amends Hawaii Revised Statutes Section 281-45 to allow liquor license applicants to present a certificate of compliance with section 103D-310(c) issued by the department of accounting and general services as proof they do not owe delinquent taxes, penalties, or interest.

• Certificate of compliance may be presented as an alternative to signed certificates from the director of taxation and the Internal Revenue Service when applying for or renewing a liquor license.

• Alternative certificate option also applies to transferors and transferees in cases of liquor license transfers.

• Certificate of compliance may be presented in lieu of proof of installment plan agreements with tax agencies if applicable.

• Effective upon approval.