§245-7 Determination of taxes; additional assessments, credits, and refunds. (a) As soon as practicable after each return shall have been filed, the department of taxation shall cause it to be examined and shall compute and determine the amount of the taxes payable thereon.
(b) If it should appear upon the examination or within five years after the filing of the return, or at any time if no return has been filed, as a result of the examination, or as a result of any examination of the records of the wholesaler or dealer, or of any other inquiry or investigation, that the correct amount of the taxes is greater than that shown on the return, or that any taxes imposed by this chapter have not been paid, an assessment of the taxes may be made in the manner provided in section 235-108(b). The amount of the taxes for the period covered by the assessment shall not be reduced below the amount determined by an assessment so made, except upon appeal or in a proceeding brought pursuant to section 40-35.
(c) If the wholesaler or dealer has paid or returned with respect to any month more than the amount determined to be the correct amount of taxes for the month, the amount of the taxes so returned and any assessment of taxes made pursuant to the return may be reduced, and any overpayment of taxes may be credited upon the taxes imposed by this chapter, or at the election of the wholesaler or dealer, the wholesaler or dealer not being delinquent in the payment of any taxes owing to the State, may be refunded in the manner provided in section 231-23(c); provided that no reduction of taxes may be made when forbidden by subsection (b) or more than five years after the filing of the return. [L 1939, c 220, §8; RL 1945, §5757; RL 1955, §125-7; am L Sp 1957, c 1, §29; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §8; HRS §245-7; gen ch 1985; am L 1993, c 220, §12; am L 2000, c 249, § §7, 20(2); 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.