Hawaii Cigarette Tax and Tobacco Tax Law
Chapter 245
Table of Sections | |
|---|---|
| Section | Headnote |
| Part I | General Provisions |
| 245-1 | Definitions |
| 245-2 | License |
| 245-2.5 | Retail Tobacco Permit |
| 245-2.6 | Unlawful Tobacco Retail in the First Degree |
| 245-2.7 | Unlawful Tobacco Retail in the Second Degree |
| 245-3 | Taxes |
| 245-4 | Repealed |
| 245-5 | Returns |
| 245-6 | Payment of Taxes; Penalties |
| 245-7 | Determination of Taxes; Additional Assessments, Credits, and Refunds |
| 245-8 | Records to be Kept |
| 245-9 | Inspection |
| 245-10 | Appeals |
| 245-11 | Chapter 235 and Chapter 237 Application |
| 245-12 | Investigations; Contempts; Fees |
| 245-13 | Administration by Directors; Rules and Regulations |
| 245-14 | Repealed |
| 245-15 | Disposition of Revenues |
| 245-16 | Unlawful Shipment of Cigarettes; Penalty; Reports; Liability for Unpaid Taxes |
| Part II | Stamping of Cigarettes |
| 245-21 | Payment of Tax Through Use of Stamps; Exemptions |
| 245-22 | Affixation; Required Prior to Distribution; Method and Manner |
| 245-22.5 | Prohibition Against Stamping or Sale of Cigarettes Not Listed in the Directory Pursuant to Chapter 486P |
| 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 |
Section |
Headnote | ||
|---|---|---|---|
| 245-31 | Monthly Report on Distribution of Cigarettes and Tobacco Products, and Purchases of stamps | ||
| 245-32 | Tax Refund or Credit for Cigarettes and Tobacco Products Shipped for Sale or Use Outside the State | ||
| 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 | ||
| 245-36 | Counterfeiting 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 | ||
| 245-42 | Rules | ||
| Part III | Export and Foreign Cigarettes | ||
| 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 | ||
| 245-55 | Forfeiture | ||
| 245-56 | Affixing of Cigarette Tax Stamp to Export Cigarettes or Altered Packages Prohibited | ||
| 245-57 | Documentation of Foreign Cigarettes | ||
| 245-58 | Illegal Sale of Export or Foreign Cigarettes; Revocation or Suspension of License; Civil Penalties | ||
| 245-59 | Unfair Trade Practices | ||
| 245-60 | Deceptive Cigarette Sales | ||
| 245-61 | Enforcement | ||
| 245-62 | Applicability | ||
| 245-63 | Penalties Cumulative | ||
