Licensee's Nonpayment of Taxes & Debts

BARTLE, Attorney General,

You have asked for an official Attorney Gen*732eral’s opinion concerning the right of the Liquor Control Board to revoke, or to refuse to renew, a liquor license for failure or refusal to pay taxes owed to the Commonwealth.

You have also asked whether a license is property for purposes of execution and sale to satisfy such delinquent taxes.

We will address these questions separately.

I

You have asked us for an opinion as to whether or not the Liquor Control Board (hereinafter L.C.B. or the board) may refuse to renew a license if the licensee fails or refuses to pay taxes owed…