Hawaii Revised Statutes
Title 14. Taxation
245. Cigarette Tax and Tobacco Tax Law

245-2.6 Unlawful tobacco retailing in the first degree. (a) Beginning March 1, 2007, a person or entity required to obtain a retail tobacco permit commits the offense of unlawful tobacco retailing in the first degree if the person or entity knowingly... - §245-2.6 Unlawful tobacco retailing in the first degree. (a) Beginning...

245-2.7 Unlawful tobacco retailing in the second degree. (a) Beginning March 1, 2007, a person or entity required to obtain a retail tobacco permit commits the offense of unlawful tobacco retailing in the second degree if the person or entity reckles... - §245-2.7 Unlawful tobacco retailing in the second degree. (a) Beginning...

245-3 Taxes. - §245-3 Taxes. (a) Every wholesaler or dealer, in addition to...

245-4 REPEALED. - §245-4 REPEALED. L 1993, c 220, §17.

245-5 Returns. - §245-5 Returns. Every wholesaler or dealer, on or before the...

245-6 Payment of taxes; penalties. - §245-6 Payment of taxes; penalties. At the time of the...

245-7 Determination of taxes; additional assessments, credits, and refunds. - §245-7 Determination of taxes; additional assessments, credits, and refunds. (a)...

245-8 Records to be kept. - §245-8 Records to be kept. (a) Each wholesaler or dealer...

245-9 Inspection. - §245-9 Inspection. (a) The department and the attorney general may...

245-10 Appeals. - §245-10 Appeals. Any person aggrieved by any assessment of the...

245-11 Chapter 235 and chapter 237 applicable. - §245-11 Chapter 235 and chapter 237 applicable. All of the...

245-12 Investigations; contempts; fees. - §245-12 Investigations; contempts; fees. The director of taxation, and any...

245-13 Administration by director; rules and regulations. - §245-13 Administration by director; rules and regulations. The administration of...

245-14 REPEALED. - §245-14 REPEALED. L 1995, c 92, §29.

245-15 Disposition of revenues. - §245-15 Disposition of revenues. All moneys collected pursuant to this...

245-16 Unlawful shipment of cigarettes; penalty; reports; liability for unpaid taxes. - §245-16 Unlawful shipment of cigarettes; penalty; reports; liability for unpaid...

245-17 Delivery sales. - §245-17 Delivery sales. (a) No person shall conduct a delivery...

245-21 Payment of tax through use of stamps; exemptions. - Note Repeal of this part on June 30, 2006, by...

245-22 Affixation; required prior to distribution; method and manner. - §245-22 Affixation; required prior to distribution; method and manner. (a)...

245-22.5 Prohibition against stamping or sale of cigarettes not listed in the directory pursuant to chapter 486P. - §245-22.5 Prohibition against stamping or sale of cigarettes not listed...

245-23 Department to furnish stamps; designs, specifications, and denominations. - §245-23 Department to furnish stamps; designs, specifications, and denominations. The...

245-24 Sales through financial institutions. - §245-24 Sales through financial institutions. The department may enter into...

245-25 Purchase of stamps; when; by licensee or designee. - §245-25 Purchase of stamps; when; by licensee or designee. (a)...

245-26 Price; payment; deferred payment purchases. - §245-26 Price; payment; deferred payment purchases. (a) Stamps shall be...

245-27 Maximum amount of deferred-payment purchases; bond. - §245-27 Maximum amount of deferred-payment purchases; bond. (a) A licensee...

245-28 Time for payment of deferred-payment purchases; manner of payment. - §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. - §245-29 Suspension or reduction of privilege to purchase on deferred-payment...

245-30 Penalty for failure to make timely payment. - §245-30 Penalty for failure to make timely payment. A licensee...

245-31 REPEALED. - §245-31 REPEALED. L 2021, c 116, §12 and c 117,...

245-32 Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State. - §245-32 Tax refund or credit for cigarettes and tobacco products...

245-33 Unused stamps; cancellation of stamps. - §245-33 Unused stamps; cancellation of stamps. The department shall adopt...

245-34 Approval of department required for transfer of stamps. - §245-34 Approval of department required for transfer of stamps. Unaffixed...

245-35 Unlicensed possession or use of stamps. - §245-35 Unlicensed possession or use of stamps. A person who...

245-36 Counterfeiting stamps. - §245-36 Counterfeiting stamps. A person shall be guilty of a...

245-37 Sale or purchase of packages of cigarettes without stamps; fines and penalties. - §245-37 Sale or purchase of packages of cigarettes without stamps;...

245-38 Vending unstamped cigarettes. - §245-38 Vending unstamped cigarettes. (a) Beginning April 1, 2001, any...

245-39 Penalty exemptions; presumptions. - §245-39 Penalty exemptions; presumptions. (a) Sections 245-37 and 245-38 shall...

245-40 Forfeitures; disposition. - §245-40 Forfeitures; disposition. Any cigarette, package of cigarettes, carton of...

245-41 Enforcement; injunction; disposition of fines. - §245-41 Enforcement; injunction; disposition of fines. (a) Enforcement of this...

245-41.5 Cigarette tax stamp administrative special fund. - §245-41.5 Cigarette tax stamp administrative special fund. (a) There is...

245-42 Rules. - §245-42 Rules. The department shall adopt rules pursuant to chapter...

245-51 Export and foreign cigarettes prohibited. - §245-51 Export and foreign cigarettes prohibited. It shall be unlawful...

245-52 Alteration of packaging prohibited. - §245-52 Alteration of packaging prohibited. It shall be unlawful for...

245-53 Criminal penalties for illegal sale of export or foreign cigarettes. - §245-53 Criminal penalties for illegal sale of export or foreign...

245-54 Confiscation and seizure of illegal export or foreign cigarettes. - §245-54 Confiscation and seizure of illegal export or foreign cigarettes....

245-55 Forfeiture. - §245-55 Forfeiture. Any cigarette, package of cigarettes, or carton of...

245-56 Affixing of cigarette tax stamps to export cigarettes or altered packages prohibited. - §245-56 Affixing of cigarette tax stamps to export cigarettes or...

245-57 Documentation of foreign cigarettes. - §245-57 Documentation of foreign cigarettes. On the first business day...

245-58 Illegal sale of export or foreign cigarettes; revocation or suspension of license; civil penalties. - §245-58 Illegal sale of export or foreign cigarettes; revocation or...

245-59 Unfair trade practices. - §245-59 Unfair trade practices. Any violation of this part shall...

245-60 Deceptive cigarette sales. - §245-60 Deceptive cigarette sales. The importation or reimportation of cigarettes...

245-61 Enforcement. - §245-61 Enforcement. (a) Enforcement of this part shall be under...

245-62 Applicability. - §245-62 Applicability. (a) This chapter shall not apply to: (1)...

245-63 Penalties cumulative. - §245-63 Penalties cumulative. The penalties provided in this part are...

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Hawaii Revised Statutes Title 14. Taxation 245. Cigarette Tax and Tobacco Tax Law

Hawaii Revised Statutes
Title 14. Taxation
245. Cigarette Tax and Tobacco Tax Law