Hawaii

CHAPTER 245

§245-2 License.

§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§245-4 REPEALED.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§245-14 REPEALED.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§ 245-17 REPEALED.

§245-22 Affixation; required prior to distribution; method and manner.

§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.

§ §245-27 to 245-30 REPEALED.

§245-31 REPEALED.

[§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.

[§245-42] Rules.

§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.

PART I.

PART II.

[PART III.] EXPORT AND FOREIGN CIGARETTES