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2019 Hawaii Revised Statutes
TITLE 23. CORPORATIONS AND PARTNERSHIPS
425. Partnerships
425-10 Taxes, etc., a prior lien on partnership property on dissolution.
Universal Citation: HI Rev Stat § 425-10 (2019)
§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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