245-15 Disposition of revenues
All moneys collected pursuant to this chapter shall be paid into the state
treasury as state realizations to be kept and accounted for as provided
by law; provided that, of the moneys collected under the tax imposed
pursuant to:
(1) Section 245-3(a)(5) , after September 30, 2006, and prior to
October 1, 2007, 1.0 cent per cigarette shall be deposited to the credit
of the Hawaii cancer research special fund, established pursuant to section
304A-2168 , for research and operating expenses and for capital expenditures;
(2) Section 245-3(a)(6) , after September 30, 2007, and prior to
October 1, 2008:
(A) 1.5 cents per cigarette shall be deposited to the credit of the
Hawaii cancer research special fund, established pursuant to section 304A-2168
, for research and operating expenses and for capital expenditures;
(B) 0.25 cents per cigarette shall be deposited to the credit of the
trauma system special fund established pursuant to section 321-22.5 ;
and
(C) 0.25 cents per cigarette shall be deposited to the credit of the
emergency medical services special fund established pursuant to section 321-234 ;
(3) Section 245-3(a)(7) , after September 30, 2008, and prior to
July 1, 2009:
(A) 2.0 cents per cigarette shall be deposited to the credit of the
Hawaii cancer research special fund, established pursuant to section 304A-2168
, for research and operating expenses and for capital expenditures;
(B) 0.5 cents per cigarette shall be deposited to the credit of the
trauma system special fund established pursuant to section 321-22.5 ;
(C) 0.25 cents per cigarette shall be deposited to the credit of the
community health centers special fund established pursuant to section
321-1.65 ; and
(D) 0.25 cents per cigarette shall be deposited to the credit of the
emergency medical services special fund established pursuant to section 321-234 ;
(4) Section 245-3(a)(8) , after June 30, 2009, and prior to July 1, 2013:
(A) 2.0 cents per cigarette shall be deposited to the credit of the
Hawaii cancer research special fund, established pursuant to section 304A-2168
, for research and operating expenses and for capital expenditures;
(B) 0.75 cents per cigarette shall be deposited to the credit of the
trauma system special fund established pursuant to section 321-22.5 ;
(C) 0.75 cents per cigarette shall be deposited to the credit of the
community health centers special fund established pursuant to section
321-1.65 ; and
(D) 0.5 cents per cigarette shall be deposited to the credit of the
emergency medical services special fund established pursuant to section 321-234 ;
(5) Section 245-3(a)(11) , after June 30, 2013, and prior to July 1, 2015:
(A) 2.0 cents per cigarette shall be deposited to the credit of the
Hawaii cancer research special fund, established pursuant to section 304A-2168
, for research and operating expenses and for capital expenditures;
(B) 1.5 cents per cigarette shall be deposited to the credit of the
trauma system special fund established pursuant to section 321-22.5 ;
(C) 1.25 cents per cigarette shall be deposited to the credit of the
community health centers special fund established pursuant to section
321-1.65 ; and
(D) 1.25 cents per cigarette shall be deposited to the credit of the
emergency medical services special fund established pursuant to section
321-234 ; and
(6) Section 245-3(a)(11) , after June 30, 2015, and thereafter:
(A) 2.0 cents per cigarette shall be deposited to the credit of the
Hawaii cancer research special fund, established pursuant to section 304A-2168
, for research and operating expenses and for capital expenditures;
(B) 1.125 cents per cigarette, but not more than $7,400,000 in a fiscal
year, shall be deposited to the credit of the trauma system special fund
established pursuant to section 321-22.5 ;
(C) 1.25 cents per cigarette, but not more than $8,800,000 in a fiscal
year, shall be deposited to the credit of the community health centers
special fund established pursuant to section 321-1.65 ; and
(D) 1.25 cents per cigarette, but not more than $8,800,000 in a fiscal
year, shall be deposited to the credit of the emergency medical services
special fund established pursuant to section 321-234 .
The department shall provide an annual accounting of these dispositions
to the legislature.