There Is a Newer Version of the Hawaii Revised Statutes
2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
245. Cigarette Tax and Tobacco Tax Law
- CHAPTER 245 CIGARETTE TAX AND TOBACCO TAX LAW
- 245-1 Definitions
- 245-2 License
- 245-2.5 Retail tobacco permit
- 245-2.6 Unlawful tobacco retailing in the first degree
- 245-2.7 Unlawful tobacco retailing in the second degree
- 245-3 Taxes
- 245-4 Repealed
- 245-5 Returns
- 245-6 Payment of taxes; penalties
- 245-7 Determination of taxes; additional assessments, credits, and refunds
- 245-8 Records to be kept
- 245-9 Inspection
- 245-10 Appeals
- 245-11 Chapter 235 and chapter 237 applicable
- 245-12 Investigations; contempts; fees
- 245-13 Administration by director; rules and regulations
- 245-14 Repealed
- 245-15 Disposition of revenues
- 245-16 Unlawful shipment of cigarettes; penalty; reports; liability for unpaid taxes Part II. Stamping of Cigarettes
- 245-21 Payment of tax through use of stamps; exemptions
- 245-22 Affixation; required prior to distribution; method and manner
- 245-22.5 Prohibition against stamping or sale of cigarettes not listed in the directory pursuant to chapter 486P
- 245-23 Department to furnish stamps; designs, specifications, and denominations
- 245-24 Sales through financial institutions
- 245-25 Purchase of stamps; when; by licensee or designee
- 245-26 Price; payment; deferred payment purchases
- 245-27 Maximum amount of deferred-payment purchases; bond
- 245-28 Time for payment of deferred-payment purchases; manner of payment
- 245-29 Suspension or reduction of privilege to purchase on deferred-payment basis
- 245-30 Penalty for failure to make timely payment
- 245-31 Monthly report on distributions of cigarettes and tobacco products, and purchases of stamps
- 245-32 Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State
- 245-33 Unused stamps; cancellation of stamps
- 245-34 Approval of department required for transfer of stamps
- 245-35 Unlicensed possession or use of stamps
- 245-36 Counterfeiting stamps
- 245-37 Sale or purchase of packages of cigarettes without stamps; fines and penalties
- 245-38 Vending unstamped cigarettes
- 245-39 Penalty exemptions; presumptions
- 245-40 Forfeitures; disposition
- 245-41 Enforcement; injunction; disposition of fines
- 245-41.5 Cigarette tax stamp administrative special fund
- 245-42 Rules Part III. Export and Foreign Cigarettes
- 245-51 Export and foreign cigarettes prohibited
- 245-52 Alteration of packaging prohibited
- 245-53 Criminal penalties for illegal sale of export or foreign cigarettes
- 245-54 Confiscation and seizure of illegal export or foreign cigarettes
- 245-55 Forfeiture
- 245-56 Affixing of cigarette tax stamps to export cigarettes or altered packages prohibited
- 245-57 Documentation of foreign cigarettes
- 245-58 Illegal sale of export or foreign cigarettes; revocation or suspension of license; civil penalties
- 245-59 Unfair trade practices
- 245-60 Deceptive cigarette sales
- 245-61 Enforcement
- 245-62 Applicability
- 245-63 Penalties cumulative
Part I. General Provisions
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