§245-11 Chapter 235 and chapter 237 applicable. All of the provisions of chapter 235 and chapter 237 not inconsistent with this chapter and which may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including (without prejudice to the generality of the foregoing) provisions as to penalties and interest, and provisions granting administrative powers to the department of taxation, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the taxes imposed by this chapter, and to the assessment, levy, and collection thereof. [L 1939, c 220, §12; RL 1945, §5761; RL 1955, §125-11; am L Sp 1959 2d, c 1, §16; HRS §245-11]
Structure Hawaii Revised Statutes
245. Cigarette Tax and Tobacco Tax Law
245-2.5 Retail tobacco permit.
245-6 Payment of taxes; penalties.
245-7 Determination of taxes; additional assessments, credits, and refunds.
245-11 Chapter 235 and chapter 237 applicable.
245-12 Investigations; contempts; fees.
245-13 Administration by director; rules and regulations.
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.
245-23 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.
245-33 Unused stamps; cancellation of stamps.
245-34 Approval of department required for transfer of stamps.
245-35 Unlicensed possession or use of stamps.
245-37 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.
245-51 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.
245-56 Affixing of cigarette tax stamps to export cigarettes or altered packages prohibited.
245-57 Documentation of foreign cigarettes.
245-59 Unfair trade practices.