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HAWAII STATUTES AND CODES

§425-10 - Taxes, etc.

     §425-10  Taxes, etc., a prior lien on partnership property on dissolution.  Upon dissolution of a general partnership, any lawful taxes, imposts, license fees or assessments for which the partnership, or any partner in respect thereof, is liable shall constitute a prior lien upon the assets of the partnership but not as against the interest of those creditors who have prior recorded liens. [L 1969, c 247, pt of §1]

 

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