2015 Hawaii Revised Statutes
PART I. GENERAL PROVISIONS
TITLE 14. TAXATION
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- 245-4 REPEALED.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- 245-14 REPEALED.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.
- 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.
- 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.
Chapter title amended by L 1993, c 220, 6.
The repeal and reenactment on June 30, 2006 by L 2000, c 249, 20(2) of the part I designation and 245-1, 245-3, 245-5, 245-6, 245-7, 245-8, 245-9, 245-15 and part II comprised of 245-21 through 245-42 was deleted by L 2002, c 94, 3.
Reduced ignition propensity cigarettes, see chapter 132C.
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