2015 Hawaii Revised Statutes
TITLE 14. TAXATION
245. Cigarette Tax and Tobacco Tax Law
245-31 Monthly report on distributions of cigarettes and tobacco products, and purchases of stamps.

HI Rev Stat § 245-31 (2015) What's This?

§245-31 Monthly report on distributions of cigarettes and tobacco products, and purchases of stamps. (a) On or before the twentieth day of each month, every licensee shall file on forms prescribed by the department:

(1) A report of the licensee's distributions of cigarettes and purchases of stamps during the preceding month; and

(2) Any other information that the department may require to carry out this part.

(b) On or before the twentieth day of each month, every licensee shall file on forms prescribed by the department:

(1) A report of the licensee's distributions of tobacco products and the wholesale costs of tobacco products during the preceding month; and

(2) Any other information that the department may require to carry out this part. [L 2000, c 249, pt of §1; am L 2010, c 22, §8]

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