person may obtain or renew a business license without clearance from the Director of Revenue & 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 & 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.

SOURCE: GC § 16029 added by P.L. 19-010:XI:23. Amended by P.L. 29-
002:VI:28 (May 18, 2007) the name, Gross Receipts Tax, changed to Business
Privilege Tax.