Go to Previous Versions
of
this Section
2025 Hawaii Revised Statutes
Title 14. Taxation
245. Cigarette Tax and Tobacco Tax Law
245-21 Payment of tax through use of stamps; exemptions.
Universal Citation:
HI Rev Stat § 245-21 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Note
Repeal of this part on June 30, 2006, by L 2000, c 249, §20(2) was deleted by L 2002, c 94, §3.
§245-21 Payment of tax through use of stamps; exemptions. (a) The tax imposed under section 245-3 upon the sale or use of cigarettes shall be paid by licensees through the use of stamps.
(b) The department may provide by rule that the tax imposed under section 245-3 upon the sale or use of cigarettes may be paid without the use of stamps in connection with a particular type of transaction. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
Disclaimer: These codes may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
