Chapter

Cigarette Tax and Tobacco Tax Law

Haw. Rev. Stat. § 245— ‑2.7] Unlawful tobacco retailing in the second degree
Haw. Rev. Stat. § 245-1— Definitions
Haw. Rev. Stat. § 245-2— License
Haw. Rev. Stat. § 245-2.5— Retail tobacco permit
Haw. Rev. Stat. § 245-3— Taxes
Haw. Rev. Stat. § 245-4— Repealed
Haw. Rev. Stat. § 245-5— Returns
Haw. Rev. Stat. § 245-6— Payment of taxes; penalties
Haw. Rev. Stat. § 245-7— Determination of taxes; additional assessments, credits, and refunds
Haw. Rev. Stat. § 245-8— Records to be kept
Haw. Rev. Stat. § 245-9— Inspection
Haw. Rev. Stat. § 245-10— Appeals
Haw. Rev. Stat. § 245-11— Chapter 235 and chapter 237 applicable
Haw. Rev. Stat. § 245-12— Investigations; contempts; fees
Haw. Rev. Stat. § 245-13— Administration by director; rules and regulations
Haw. Rev. Stat. § 245-14— Repealed
Haw. Rev. Stat. § 245-15— Disposition of revenues
Haw. Rev. Stat. § 245-16— Unlawful shipment of cigarettes; penalty; reports; liability for unpaid taxes
Haw. Rev. Stat. § 245-16.5— Unlawful shipment of tobacco products; penalty; liability for unpaid taxes
Haw. Rev. Stat. § 245-17— Repealed
Haw. Rev. Stat. § 245-21— Payment of tax through use of stamps; exemptions
Haw. Rev. Stat. § 245-22— Affixation; required prior to distribution; method and manner
Haw. Rev. Stat. § 245-22.5— Prohibition against stamping or sale of cigarettes not listed in the directory pursuant to chapter 486P
Haw. Rev. Stat. § 245-23— Department to furnish stamps; designs, specifications, and denominations
Haw. Rev. Stat. § 245-24— Sales through financial institutions
Haw. Rev. Stat. § 245-25— Purchase of stamps; when; by licensee or designee
Haw. Rev. Stat. § 245-26— Price; payment
Haw. Rev. Stat. § 245-27— to 245-30 REPEALED
Haw. Rev. Stat. § 245-31— Repealed
Haw. Rev. Stat. § 245-32— Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State
Haw. Rev. Stat. § 245-33— Unused stamps; cancellation of stamps
Haw. Rev. Stat. § 245-34— Approval of department required for transfer of stamps
Haw. Rev. Stat. § 245-35— Unlicensed possession or use of stamps
Haw. Rev. Stat. § 245-36— Counterfeiting stamps
Haw. Rev. Stat. § 245-37— Sale or purchase of packages of cigarettes without stamps; fines and penalties
Haw. Rev. Stat. § 245-38— Vending unstamped cigarettes
Haw. Rev. Stat. § 245-39— Penalty exemptions; presumptions
Haw. Rev. Stat. § 245-40— Forfeitures; disposition
Haw. Rev. Stat. § 245-41— Enforcement; injunction; disposition of fines
Haw. Rev. Stat. § 245-41.5— Cigarette tax stamp administrative special fund
Haw. Rev. Stat. § 245-42— Rules
Haw. Rev. Stat. § 245-51— Export and foreign cigarettes prohibited
Haw. Rev. Stat. § 245-52— Alteration of packaging prohibited
Haw. Rev. Stat. § 245-53— Criminal penalties for illegal sale of export or foreign cigarettes
Haw. Rev. Stat. § 245-54— Confiscation and seizure of illegal export or foreign cigarettes
Haw. Rev. Stat. § 245-55— Forfeiture
Haw. Rev. Stat. § 245-56— Affixing of cigarette tax stamps to export cigarettes or altered packages prohibited
Haw. Rev. Stat. § 245-57— Documentation of foreign cigarettes
Haw. Rev. Stat. § 245-58— Illegal sale of export or foreign cigarettes; revocation or suspension of license; civil penalties
Haw. Rev. Stat. § 245-59— Unfair trade practices
Haw. Rev. Stat. § 245-60— Deceptive cigarette sales
Haw. Rev. Stat. § 245-61— Enforcement
Haw. Rev. Stat. § 245-62— Applicability
Haw. Rev. Stat. § 245-63— Penalties cumulative