Code · Hawaii · Chapter 245

PART II.

112 words·~1 min read·/hi/chapter-245/part-ii

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

PART II. STAMPING OF CIGARETTES

Note

Repeal of this part on June 30, 2006, by L 2000, c 249, §20(2) was deleted by L 2002, c 94, §3.

[§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.

(b)The department may provide by rule that the tax imposed under section 245-3 upon the sale or use of cigarettes may be paid without the use of stamps in connection with a particular type of transaction. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]