§245-22 Affixation; required prior to distribution; method and manner. (a) Beginning January 1, 2001, a licensee or the authorized agent or designee of a licensee shall affix a stamp to the bottom of each individual package of cigarettes prior to distribution.
(b) Beginning April 1, 2001, no individual package of cigarettes may be sold or offered for sale to the general public unless affixed with the stamp required under this section.
(c) Beginning April 1, 2001, no cigarette package may be placed or stored in a vending machine unless affixed with the stamp required under subsection (a).
(d) The department shall adopt rules describing the method and manner in which stamps are to be affixed to packages of cigarettes.
(e) For the purpose of allowing compensation for the costs necessarily incurred in affixing the proper tax stamps to each package of cigarettes prior to distribution, each licensee or authorized agent or a designee of a licensee purchasing stamps from the department may purchase the stamps at a reduction of 0.4 per cent of the denominated value of each stamp purchased. The reduction shall be the only discount allowed to purchasers from the department. If a purchaser does not comply with all of the provisions of title 14, the licensee shall pay the full denominated value of the stamps purchased until the licensee has complied. The department may increase or decrease the 0.4 per cent reduction by rule under chapter 91. [L 2000, c 249, pt of §1, §20(2); am L 2001, c 270, §8; am L 2002, c 94, §3]
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.