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U.S. State Codes
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Hawaii
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TITLE 14. TAXATION
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245. Cigarette Tax and Tobacco Tax Law
245. Cigarette Tax and Tobacco Tax Law
245-1 Definitions.
245-2 License.
245-2.5 Retail tobacco permit.
245-2.6 Unlawful tobacco retailing in the first degree.
245-2.7 Unlawful tobacco retailing 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245-4 REPEALED.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 applicable.
245-12 Investigations; contempts; fees.
245-13 Administration by director; rules and regulations.
245-14 REPEALED.
245-15 Disposition of revenues.
245-16 Unlawful shipment of cigarettes; penalty; reports; liability for unpaid taxes.
245-17 Delivery sales.
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 distributions 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.
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 stamps 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.