Hawaii Revised Statutes 245. Cigarette Tax and Tobacco Tax Law
PART I. GENERAL PROVISIONS
- 245-1 Definitions.
As used in this chapter, unless a different meaning is indicated by the context: "Armed services of the United States" for purposes of this...
- 245-2 License.
(a) It shall be unlawful for any person to engage in the business of a wholesaler or dealer in the State without having received first...
- 245-2.5 Retail Tobacco Permit.
(a) Beginning December 1, 2006, every retailer engaged in the retail sale of cigarettes and other tobacco products upon which a tax is required...
- 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...
- 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...
- 245-3 Taxes.
(a) Every wholesaler or dealer, in addition to any other taxes provided by law, shall pay for the privilege of conducting business and other...
- 245-4 Repealed.
L 1993, c 220, §17.
- 245-5 Returns.
Every wholesaler or dealer, on or before the twentieth day of each month, shall file with the department a return showing the cigarettes and...
- 245-6 Payment of Taxes; Penalties.
At the time of the filing of the return required under section 245-5 and within the time prescribed, each wholesaler or dealer shall pay...
- 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...
- 245-8 Records to Be Kept.
(a) Each wholesaler or dealer shall keep a record of: (1) Every sale or use of cigarettes and tobacco products by the wholesaler or...
- 245-9 Inspection.
(a) The department and the attorney general may examine all records, including tax returns and reports under section 245-31, required to be kept or filed...
- 245-10 Appeals.
Any person aggrieved by any assessment of the taxes imposed by this chapter may appeal from the assessment in the manner and within the...
- 245-11 Chapter 235 and Chapter 237 Applicable.
All of the provisions of chapter 235 and chapter 237 not inconsistent with this chapter and which may appropriately be applied to the taxes,...
- 245-12 Investigations; Contempts; Fees.
The director of taxation, and any agent of the director duly authorized by the director to conduct any inquiry, investigation, or hearing hereunder, shall...
- 245-13 Administration by Director; Rules and Regulations.
The administration of this chapter is vested in the director of taxation, who may prescribe and enforce rules and regulations for the enforcement and...
- 245-14 Repealed.
L 1995, c 92, §29.
- 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...
- 245-16 Unlawful Shipment of Cigarettes; Penalty; Reports; Liability for Unpaid Taxes.
(a) A person or entity commits the offense of unlawful shipment of cigarettes if the person or entity is engaged in the business of selling...
PART II. STAMPING OF CIGARETTES
- 245-21 Payment of Tax Through Use of Stamps; Exemptions.
(a) The tax imposed under section 245-3 upon the sale or use of cigarettes shall be paid by licensees through the use of stamps....
- 245-22 Affixation; Required Prior to Distribution; Method and Manner.
(a) Beginning January 1, 2001, a licensee or the authorized agent or designee of a licensee shall affix a stamp to the bottom of...
- 245-22.5 Prohibition Against Stamping or Sale of Cigarettes Not Listed in the Directory Pursuant to Chapter 486p.
(a) Beginning December 1, 2003, it shall be unlawful for an entity to: (1) Affix a stamp to a package or other container of...
- 245-23 Department to Furnish Stamps; Designs, Specifications, and Denominations.
The department shall furnish stamps for sale to licensees. Stamps shall be of such designs, specifications, and denominations as may be prescribed by the...
- 245-24 Sales Through Financial Institutions.
The department may enter into agreements to permit the sale of stamps by designated financial institutions located within the State. A list of financial...
- 245-25 Purchase of Stamps; When; by Licensee or Designee.
(a) A licensee may apply to the department to purchase stamps beginning December 15, 2000. (b) A licensee may authorize a designee to order...
- 245-26 Price; Payment; Deferred Payment Purchases.
(a) Stamps shall be sold at their denominated values, plus a stamp fee of 1.7 per cent of the denominated value of each stamp...
- 245-27 Maximum Amount of Deferred-Payment Purchases; Bond.
(a) A licensee may apply to the department to set the maximum amount of deferred-payment purchases of stamps that may remain unpaid by the...
- 245-28 Time for Payment of Deferred-Payment Purchases; Manner of Payment.
Amounts owing for stamps purchased on the deferred-payment basis in any calendar month shall be due and payable on or before the twentieth day...
- 245-29 Suspension or Reduction of Privilege to Purchase on Deferred-Payment Basis.
The department may suspend, without prior notice, the privilege to purchase stamps on the deferred-payment basis or may reduce the amount of deferred-payment purchases...
- 245-30 Penalty for Failure to Make Timely Payment.
A licensee who fails to pay any amount owing for the purchase of stamps within the time required shall pay a penalty of: (1)...
- 245-31 Monthly Report on Distributions of Cigarettes and Tobacco Products, and Purchases of Stamps.
(a) On or before the twentieth day of each month, every licensee shall file on forms prescribed by the department: (1) A report of...
- 245-32 Tax Refund or Credit for Cigarettes and Tobacco Products Shipped for Sale or Use Outside the State.
(a) The department shall adopt rules to provide a tobacco tax refund or credit to a licensee who has paid a tobacco tax on...
- 245-33 Unused Stamps; Cancellation of Stamps.
The department shall adopt rules for a refund or credit to a licensee in the amount of the denominated values of any unused stamps....
- 245-34 Approval of Department Required for Transfer of Stamps.
Unaffixed stamps shall not be sold, exchanged, or in any manner transferred by a licensee to another person without prior written approval of the...
- 245-35 Unlicensed Possession or Use of Stamps.
A person who is not licensed under this chapter and who knowingly [possesses] or uses a stamp shall be guilty of a class B...
- 245-36 Counterfeiting Stamps.
A person shall be guilty of a class B felony if the person: (1) Intentionally or knowingly makes, alters, or reuses a stamp as...
- 245-37 Sale or Purchase of Packages of Cigarettes Without Stamps; Fines and Penalties.
(a) Beginning April 1, 2001, a person shall be guilty of a class C felony if the person: (1) Is not a licensee, and...
- 245-38 Vending Unstamped Cigarettes.
(a) Beginning April 1, 2001, any person who knowingly places for sale in a cigarette vending machine any cigarettes not contained in cigarette packages...
- 245-39 Penalty Exemptions; Presumptions.
(a) Sections 245-37 and 245-38 shall not apply to cigarettes that are exempt from taxes as provided by section 245-3(b). (b) No cigarette tax...
- 245-40 Forfeitures; Disposition.
Any cigarette, package of cigarettes, carton of cigarettes, or container of cigarettes unlawfully possessed, kept, stored, acquired, transported, sold, imported, offered, received, or distributed...
- 245-41 Enforcement; Injunction; Disposition of Fines.
(a) Enforcement of this part shall be under the jurisdiction of the attorney general. The attorney general may seek assistance in the enforcement of...
- 245-41.5 Cigarette Tax Stamp Administrative Special Fund.
(a) There is established in the state treasury the cigarette tax stamp administrative special fund, into which shall be deposited the allocated portion of...
- 245-42 Rules.
The department shall adopt rules pursuant to chapter 91 to implement this part. [L 2000, c 249, pt of §1]
PART III. EXPORT AND FOREIGN CIGARETTES
- 245-51 Export and Foreign Cigarettes Prohibited.
It shall be unlawful for an entity to possess, keep, store, retain, transport, sell, or offer to sell, distribute, acquire, hold, own, import, or...
- 245-52 Alteration of Packaging Prohibited.
It shall be unlawful for an entity to alter the package of any cigarettes, prior to sale or distribution to remove, conceal, or obscure:...
- 245-53 Criminal Penalties for Illegal Sale of Export or Foreign Cigarettes.
Any person who knowingly violates section 245-51 or 245-52 shall be guilty of a class C felony, and upon conviction thereof, shall be fined...
- 245-54 Confiscation and Seizure of Illegal Export or Foreign Cigarettes.
The attorney general and the police departments of each of the counties may seize and confiscate any cigarette, package of cigarettes, or carton of...
- 245-55 Forfeiture.
Any cigarette, package of cigarettes, or carton of cigarettes unlawfully possessed, kept, stored, received, held, owned, acquired, retained, transported, imported, or caused to be imported,...
- 245-56 Affixing of Cigarette Tax Stamps to Export Cigarettes or Altered Packages Prohibited.
A person shall be guilty of a class B felony if the person knowingly affixes any cigarette tax stamp required under this chapter to...
- 245-57 Documentation of Foreign Cigarettes.
On the first business day of each month, each licensee shall file the following documents with the department and the attorney general for all...
- 245-58 Illegal Sale of Export or Foreign Cigarettes; Revocation or Suspension of License; Civil Penalties.
If any licensee violates this part or any rule adopted pursuant to this part, the director may: (1) Revoke or suspend the licensee's license...
- 245-59 Unfair Trade Practices.
Any violation of this part shall constitute an unfair method of competition and unfair and deceptive acts or practices in the conduct of any...
- 245-60 Deceptive Cigarette Sales.
The importation or reimportation of cigarettes into the United States for sale or distribution under any trade name, trade dress, or trademark that is...
- 245-61 Enforcement.
(a) Enforcement of this part shall be under the concurrent jurisdiction of the attorney general, the prosecuting attorneys or deputy prosecuting attorneys of the...
- 245-62 Applicability.
(a) This chapter shall not apply to: (1) Cigarettes allowed to be imported or brought into the United States for personal use free of...
- 245-63 Penalties Cumulative.
The penalties provided in this part are in addition to any other penalties imposed under other law. [L 2000, c 201, pt of §1]
Last modified: October 27, 2016