Cigarette Tax and Tobacco Tax Law

  1. Law
  2. Hawaii Revised Statutes
  3. Taxation
  4. Cigarette Tax and Tobacco Tax Law

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Section
245-1

Definitions.

Section
245-2

License.

Section
245-2.5

Retail tobacco permit.

Section
245-2.6

Unlawful tobacco retailing in the first degree.

Section
245-2.7

Unlawful tobacco retailing in the second degree.

Section
245-3

Taxes.

Section
245-4

REPEALED.

Section
245-5

Returns.

Section
245-6

Payment of taxes; penalties.

Section
245-7

Determination of taxes; additional assessments, credits, and refunds.

Section
245-8

Records to be kept.

Section
245-9

Inspection.

Section
245-10

Appeals.

Section
245-11

Chapter 235 and chapter 237 applicable.

Section
245-12

Investigations; contempts; fees.

Section
245-13

Administration by director; rules and regulations.

Section
245-14

REPEALED.

Section
245-15

Disposition of revenues.

Section
245-16

Unlawful shipment of cigarettes; penalty; reports; liability for unpaid taxes.

Section
245-17

Delivery sales.

Section
245-21

Payment of tax through use of stamps; exemptions.

Section
245-22

Affixation; required prior to distribution; method and manner.

Section
245-22.5

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

Section
245-23

Department to furnish stamps; designs, specifications, and denominations.

Section
245-24

Sales through financial institutions.

Section
245-25

Purchase of stamps; when; by licensee or designee.

Section
245-26

Price; payment; deferred payment purchases.

Section
245-27

Maximum amount of deferred-payment purchases; bond.

Section
245-28

Time for payment of deferred-payment purchases; manner of payment.

Section
245-29

Suspension or reduction of privilege to purchase on deferred-payment basis.

Section
245-30

Penalty for failure to make timely payment.

Section
245-31

Monthly report on distributions of cigarettes and tobacco products, and purchases of stamps.

Section
245-32

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

Section
245-33

Unused stamps; cancellation of stamps.

Section
245-34

Approval of department required for transfer of stamps.

Section
245-35

Unlicensed possession or use of stamps.

Section
245-36

Counterfeiting stamps.

Section
245-37

Sale or purchase of packages of cigarettes without stamps; fines and penalties.

Section
245-38

Vending unstamped cigarettes.

Section
245-39

Penalty exemptions; presumptions.

Section
245-40

Forfeitures; disposition.

Section
245-41

Enforcement; injunction; disposition of fines.

Section
245-41.5

Cigarette tax stamp administrative special fund.

Section
245-42

Rules.

Section
245-51

Export and foreign cigarettes prohibited.

Section
245-52

Alteration of packaging prohibited.

Section
245-53

Criminal penalties for illegal sale of export or foreign cigarettes.

Section
245-54

Confiscation and seizure of illegal export or foreign cigarettes.

Section
245-55

Forfeiture.

Section
245-56

Affixing of cigarette tax stamps to export cigarettes or altered packages prohibited.

Section
245-57

Documentation of foreign cigarettes.

Section
245-58

Illegal sale of export or foreign cigarettes; revocation or suspension of license; civil penalties.

Section
245-59

Unfair trade practices.

Section
245-60

Deceptive cigarette sales.

Section
245-61

Enforcement.

Section
245-62

Applicability.

Section
245-63

Penalties cumulative.