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Hawaii Cigarette Tax and Tobacco Tax Law

Chapter 245

Table of Sections



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245-4 Repealed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245-14 Repealed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
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

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