Haw. Rev. Stat. § 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.