11 GCA § 70132: Clearance Necessary that Taxes Due are Paid to Obtain Business License.

No person may obtain or renew a business license without clearance from the Director of Revenue and Taxation that all income tax returns, business privilege tax returns and withholding tax returns which are due from that person have been filed (or an extension has been approved or granted thereon by the Director of Revenue and Taxation, which extension has not expired), and that all taxes due thereon have been paid or arrangements have been made with the Director for payment thereon and such arrangements are current.