reglab/housing_qa huggingface dataset:
HI Rev Stat § 245-2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-2 License.

  §245-2 License. (a) It shall be unlawful for any person to engage in the business of a wholesaler or dealer in the State without having received first a license therefor issued by the department of taxation under this chapter; provided that this section shall not be construed to supersede any other law relating to licensing of persons in the same business.  (b) The license shall be issued by the department upon application therefor, in such form and manner as shall be required by rule of the department, and the payment of a fee of $2.50, and shall be renewable annually on July 1 for the twelve months ending the succeeding June 30.  (c) Any license issued under this chapter shall not be assignable and shall be conspicuously displayed on the licensed premises of the licensee. Whenever a license is defaced, destroyed, or lost, or the licensed premises are relocated, the department may issue a duplicate license to the licensee upon the payment of a fee of 50 cents.  (d) The department may suspend, revoke, or decline to renew any license issued under this chapter whenever the department finds that the applicant or licensee has failed to comply with this chapter or any rule adopted under this chapter, or for any other good cause. Good cause includes but is not limited to instances where an applicant or licensee has:  (1) Submitted a false or fraudulent application or provided a false statement in an application;  (2) Possessed or displayed a false or fraudulent license;  (3) Failed to comply with, violated, or been convicted of violating any county, state, or federal law directly pertaining to the sale, importation, acquisition, possession, stamping, distribution, transportation, or smuggling of cigarettes, counterfeit cigarettes, counterfeit tax stamps, or other tobacco products; or  (4) Failed to maintain complete and accurate records when and if required to be kept. Upon suspending or revoking any license, the department may request that the licensee immediately surrender the license or any duplicate issued to or printed by the licensee, and the licensee shall surrender the license or duplicate promptly to the department as requested.  (e) Whenever the department suspends, revokes, or declines to renew a license, the department shall notify the applicant or licensee immediately and afford the applicant or licensee a hearing, if requested; provided that a hearing has not already been afforded. The department shall provide no less than thirty days' notice to the applicant or licensee of a hearing afforded under this subsection. After the hearing, the department shall:  (1) Rescind its order of suspension;  (2) Continue the suspension;  (3) Revoke the license;  (4) Rescind its order of revocation;  (5) Decline to renew the license; or  (6) Renew the license. [L 1939, c 220, §3; RL 1945, §5752; RL 1955, §125-2; am L Sp 1957, c 1, §8(a); am L Sp 1959 2d, c 1, §16; HRS §245-2; am L 1993, c 220, §8; am L 1995, c 92, §17; am L 2005, c 131, § §3, 9(2); am L 2009, c 30, §2; am L 2021, c 116, §7]
HI Rev Stat § 245-2.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-2.6 Unlawful tobacco retailing in the first degree. (a) Beginning March 1, 2007, a person or entity required to obtain a retail tobacco permit commits the offense of unlawful tobacco retailing in the first degree if the person or entity knowingly fails to obtain a valid permit required under section 245-2.5 and, for the purposes of retail sale, recklessly sells, possesses, stores, acquires, distributes, or transports five thousand or more cigarettes. (b) Unlawful tobacco retailing in the first degree is a misdemeanor, except that any offense under subsection (a) that occurs within five years of a conviction for unlawful tobacco retailing in the first degree is a class C felony. [L 2005, c 131, pt of §1, §9(2); am L 2009, c 30, §2]

 §245-2.6 Unlawful tobacco retailing in the first degree. (a) Beginning March 1, 2007, a person or entity required to obtain a retail tobacco permit commits the offense of unlawful tobacco retailing in the first degree if the person or entity knowingly fails to obtain a valid permit required under section 245-2.5 and, for the purposes of retail sale, recklessly sells, possesses, stores, acquires, distributes, or transports five thousand or more cigarettes.  (b) Unlawful tobacco retailing in the first degree is a misdemeanor, except that any offense under subsection (a) that occurs within five years of a conviction for unlawful tobacco retailing in the first degree is a class C felony. [L 2005, c 131, pt of §1, §9(2); am L 2009, c 30, §2]
HI Rev Stat § 245-2.7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-2.7 Unlawful tobacco retailing in the second degree. (a) Beginning March 1, 2007, a person or entity required to obtain a retail tobacco permit commits the offense of unlawful tobacco retailing in the second degree if the person or entity recklessly fails to obtain a valid permit required under section 245-2.5 and, for the purposes of retail sale, recklessly sells, possesses, stores, acquires, distributes, or transports fewer than five thousand cigarettes or any tobacco products. (b) Unlawful tobacco retailing in the second degree is [a] petty misdemeanor, except that any offense under subsection (a) that occurs within five years of a conviction for unlawful tobacco retailing in the first or second degree is a misdemeanor. [L 2005, c 131, pt of §1, §9(2); am L 2009, c 30, §2]

  §245-2.7 Unlawful tobacco retailing in the second degree. (a) Beginning March 1, 2007, a person or entity required to obtain a retail tobacco permit commits the offense of unlawful tobacco retailing in the second degree if the person or entity recklessly fails to obtain a valid permit required under section 245-2.5 and, for the purposes of retail sale, recklessly sells, possesses, stores, acquires, distributes, or transports fewer than five thousand cigarettes or any tobacco products.  (b) Unlawful tobacco retailing in the second degree is [a] petty misdemeanor, except that any offense under subsection (a) that occurs within five years of a conviction for unlawful tobacco retailing in the first or second degree is a misdemeanor. [L 2005, c 131, pt of §1, §9(2); am L 2009, c 30, §2]
HI Rev Stat § 245-4 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-4 REPEALED.

 §245-4 REPEALED. L 1993, c 220, §17.
HI Rev Stat § 245-5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-5 Returns.

  §245-5 Returns. Every wholesaler or dealer, on or before the twentieth day of each month, shall file with the department a return showing the cigarettes and tobacco products sold, possessed, or used by the wholesaler or dealer during the preceding calendar month and of the taxes chargeable against the taxpayer in accordance with this chapter. The form of the return shall be prescribed by the department and shall include:  (1) A separate statement of the number and wholesale price of cigarettes;  (2) The amount of stamps purchased and used;  (3) The wholesale price of tobacco products, sold, possessed, or used; and  (4) Any other information that the department may deem necessary, for the proper administration of this chapter. [L 1939, c 220, §6; RL 1945, §5755; RL 1955, §125-5; am L Sp 1959 2d, c 1, §16; am L 1966, c 19, §5; HRS §245-5; gen ch 1985; am L 1993, c 220, §10; am L 1994, c 104, §3; am L 2000, c 249, § §5, 20(2); am L 2002, c 94, §3; am L 2010, c 22, §6]
HI Rev Stat § 245-6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-6 Payment of taxes; penalties.

  §245-6 Payment of taxes; penalties. At the time of the filing of the return required under section 245-5 and within the time prescribed, each wholesaler or dealer shall pay to the department the taxes imposed by this chapter, required to be shown by the return, including the unpaid amount of taxes imposed by this chapter.  Penalties and interest shall be added to and become a part of the taxes, when and as provided by section 231-39. [L 1939, c 220, §7; RL 1945, §5756; am L 1953, c 125, §13; RL 1955, §125-6; am L Sp 1959 2d, c 1, §16; HRS §245-6; am L 1993, c 220, §11; am L 2000, c 249, § §6, 20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-7 Determination of taxes; additional assessments, credits, and refunds.

 §245-7 Determination of taxes; additional assessments, credits, and refunds. (a) As soon as practicable after each return shall have been filed, the department of taxation shall cause it to be examined and shall compute and determine the amount of the taxes payable thereon.  (b) If it should appear upon the examination or within five years after the filing of the return, or at any time if no return has been filed, as a result of the examination, or as a result of any examination of the records of the wholesaler or dealer, or of any other inquiry or investigation, that the correct amount of the taxes is greater than that shown on the return, or that any taxes imposed by this chapter have not been paid, an assessment of the taxes may be made in the manner provided in section 235-108(b). The amount of the taxes for the period covered by the assessment shall not be reduced below the amount determined by an assessment so made, except upon appeal or in a proceeding brought pursuant to section 40-35.  (c) If the wholesaler or dealer has paid or returned with respect to any month more than the amount determined to be the correct amount of taxes for the month, the amount of the taxes so returned and any assessment of taxes made pursuant to the return may be reduced, and any overpayment of taxes may be credited upon the taxes imposed by this chapter, or at the election of the wholesaler or dealer, the wholesaler or dealer not being delinquent in the payment of any taxes owing to the State, may be refunded in the manner provided in section 231-23(c); provided that no reduction of taxes may be made when forbidden by subsection (b) or more than five years after the filing of the return. [L 1939, c 220, §8; RL 1945, §5757; RL 1955, §125-7; am L Sp 1957, c 1, §29; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §8; HRS §245-7; gen ch 1985; am L 1993, c 220, §12; am L 2000, c 249, § §7, 20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-8 Records to be kept.

 §245-8 Records to be kept. (a) Each wholesaler or dealer shall keep a record of:  (1) Every sale or use of cigarettes and tobacco products by the wholesaler or dealer;  (2) The number and wholesale price of cigarettes;  (3) The wholesale price of tobacco products, sold, possessed, or used;  (4) The taxes payable on tobacco products sold, possessed, or used, if any; and  (5) The amounts of stamps purchased and used, in a form as the department may prescribe. The records shall be offered for inspection and examination at any time upon demand by the department or the attorney general, and shall be preserved for a period of five years, except that the department and the attorney general, in writing, shall both consent to their destruction within the five-year period or either the department or the attorney general may require that they be kept longer. The department, by rule, may require the wholesaler or dealer to keep other records as it may deem necessary for the proper enforcement of this chapter.  (b) If any wholesaler or dealer fails to keep records from which a proper determination of the taxes due under this chapter may be made, the department may fix the amount of the taxes for any period from the best information obtainable by it and assess the taxes as provided in this chapter. [L 1939, c 220, §9; RL 1945, §5758; RL 1955, §125-8; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §8(a); HRS §245-8; gen ch 1985; am L 1993, c 220, §13; am L 1994, c 104, §4; am L 2000, c 249, § §8, 20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-10 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-10 Appeals.

  §245-10 Appeals. Any person aggrieved by any assessment of the taxes imposed by this chapter may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114. The hearing and disposition of the appeal, including the distribution of costs shall be as provided in chapter 232. [L 1939, c 220, §12; RL 1945, §5760; am L 1945, c 92, §7; RL 1955, §125-10; am L Sp 1957, c 1, §29; HRS §245-10; am L 1993, c 220, §15; am L 2000, c 199, §8; am L 2004, c 123, §8]
HI Rev Stat § 245-11 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-11 Chapter 235 and chapter 237 applicable.

 §245-11 Chapter 235 and chapter 237 applicable. All of the provisions of chapter 235 and chapter 237 not inconsistent with this chapter and which may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including (without prejudice to the generality of the foregoing) provisions as to penalties and interest, and provisions granting administrative powers to the department of taxation, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the taxes imposed by this chapter, and to the assessment, levy, and collection thereof. [L 1939, c 220, §12; RL 1945, §5761; RL 1955, §125-11; am L Sp 1959 2d, c 1, §16; HRS §245-11]
HI Rev Stat § 245-12 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-12 Investigations; contempts; fees.

 §245-12 Investigations; contempts; fees. The director of taxation, and any agent of the director duly authorized by the director to conduct any inquiry, investigation, or hearing hereunder, shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the director, the director or the director's agent authorized to conduct the hearing may subpoena witnesses and require the production of books, papers, and documents pertinent to the inquiry. No witness under subpoena authorized to be issued by this section shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate the witness, or subject the witness to penalty or forfeiture; but no person shall be prosecuted, punished, or subjected to any penalty or forfeiture for or on account of any act, transaction, matter, or thing concerning which the person shall, under oath, have testified or produced documentary evidence.  Contempts. If any person disobeys such process or, having appeared in obedience thereto, refuses to answer any pertinent question put to the person by the director or the director's authorized agent, or to produce any books and papers pursuant thereto, the director or such agent may apply to the circuit court of the circuit wherein the taxpayer resides or wherein the transaction, act, or activity under investigation has occurred, or to any judge of such court, setting forth such disobedience to process or refusal to answer, and the court or the judge shall cite such person to appear before the court or the judge to answer such question or to produce such books and papers and, upon the person's refusal so to do, shall commit such person to jail until the person shall testify, but not for a longer period than sixty days. Notwithstanding the serving of the term of such commitment by any person, the director may proceed in all respects with such inquiry and examination as if the witness had not previously been called upon to testify.  Fees. Officers who serve subpoenas issued by the director or under the director's authority, and witnesses attending hearings conducted by the director hereunder, shall receive like fees and compensation as officers and witnesses in the circuit courts of the State, to be paid on vouchers of the director, from any moneys available for litigation expenses of the department of taxation. [L 1939, c 220, §13; RL 1945, §5762; RL 1955, §125-12; am L Sp 1959 2d, c 1, §16; HRS §245-12; gen ch 1985]
HI Rev Stat § 245-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-13 Administration by director; rules and regulations.

 §245-13 Administration by director; rules and regulations. The administration of this chapter is vested in the director of taxation, who may prescribe and enforce rules and regulations for the enforcement and administration of this chapter.  The rules and regulations shall be prescribed by the director, subject to chapter 91. [L 1939, c 220, §14; RL 1945, §5763; RL 1955, §125-13; am L 1965, c 96, §87; HRS §245-13]
HI Rev Stat § 245-14 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-14 REPEALED.

  §245-14 REPEALED. L 1995, c 92, §29.
HI Rev Stat § 245-17 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-17 Delivery sales.

  §245-17 Delivery sales. (a) No person shall conduct a delivery sale or otherwise ship or transport, or cause to be shipped or transported, any electronic smoking device in connection with a delivery sale to any person under the age of twenty-one.  (b) A person who makes delivery sales shall not accept a purchase or order from any person without first obtaining the full name, birth date, and address of that person and verifying the purchaser's age by:  (1) An independently operated third-party database or aggregate of databases that are regularly used by government and businesses for the purpose of age and identity verification and authentication;  (2) Receiving a copy of a government issued identification card from the purchaser; or  (3) Requiring age and signature verification in the shipment process and upon and before actual delivery.  (c) The purchaser shall certify their age before completing the purchaser's order.  (d) Any person who violates this section shall be fined $500 for the first offense. Any subsequent offenses shall subject the person to a fine of no less than $500 but no more than $2,000. Any person under twenty-one years of age who violates this section shall be fined $10 for the first offense; provided that any subsequent offense shall subject the person to a fine of $50, no part of which shall be suspended, or the person shall be required to perform no less than forty-eight hours but no more than seventy-two hours of community service during hours when the person is not employed or attending school.  (e) The department shall not adopt rules prohibiting delivery sales.  (f) For the purposes of this section:  "Delivery sale" means any sale of an electronic smoking device to a purchaser in the State where either:  (1) The purchaser submits the order for sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the internet or other online service; or  (2) The electronic smoking device is delivered by use of the mail or any other delivery service. The foregoing sales of electronic smoking devices shall constitute a delivery sale regardless of whether the seller is located within or without the State.  "Electronic smoking device" means any electronic product that can be used to aerosolize and deliver nicotine or other substances to the person inhaling from the device, including but not limited to an electronic cigarette, electronic cigar, electronic cigarillo, or electronic pipe, and any cartridge or other component of the device or related product. [L 2018, c 206, §5]
HI Rev Stat § 245-21 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-21 Payment of tax through use of stamps; exemptions.

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]
HI Rev Stat § 245-22 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-22 Affixation; required prior to distribution; method and manner.

  §245-22 Affixation; required prior to distribution; method and manner. (a) Beginning January 1, 2001, a licensee or the authorized agent or designee of a licensee shall affix a stamp to the bottom of each individual package of cigarettes prior to distribution.  (b) Beginning April 1, 2001, no individual package of cigarettes may be sold or offered for sale to the general public unless affixed with the stamp required under this section.  (c) Beginning April 1, 2001, no cigarette package may be placed or stored in a vending machine unless affixed with the stamp required under subsection (a).  (d) The department shall adopt rules describing the method and manner in which stamps are to be affixed to packages of cigarettes.  (e) For the purpose of allowing compensation for the costs necessarily incurred in affixing the proper tax stamps to each package of cigarettes prior to distribution, each licensee or authorized agent or a designee of a licensee purchasing stamps from the department may purchase the stamps at a reduction of 0.4 per cent of the denominated value of each stamp purchased. The reduction shall be the only discount allowed to purchasers from the department. If a purchaser does not comply with all of the provisions of title 14, the licensee shall pay the full denominated value of the stamps purchased until the licensee has complied. The department may increase or decrease the 0.4 per cent reduction by rule under chapter 91. [L 2000, c 249, pt of §1, §20(2); am L 2001, c 270, §8; am L 2002, c 94, §3]
HI Rev Stat § 245-22.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-22.5 Prohibition against stamping or sale of cigarettes not listed in the directory pursuant to chapter 486P.

 §245-22.5 Prohibition against stamping or sale of cigarettes not listed in the directory pursuant to chapter 486P. (a) Beginning December 1, 2003, it shall be unlawful for an entity to:  (1) Affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family not included in the directory; or  (2) Import, sell, offer, keep, store, acquire, transport, distribute, receive, or possess for sale or distribution cigarettes of a tobacco product manufacturer or brand family not included in the directory.  (b) Any entity that knowingly violates subsection (a) shall be guilty of a class C felony.  (c) Any cigarettes that are unlawfully imported, possessed, offered, kept, stored, acquired, transported, stamped, distributed, received, or sold in violation of this section may be seized and forfeited as contraband pursuant to chapter 712A and all such cigarettes seized and forfeited shall be destroyed.  (d) This section shall not apply to cigarettes that are exempt from taxes as provided by section 245-3(b).  (e) For purposes of this section:  "Brand family", "cigarette", and "tobacco product manufacturer" shall have the same meaning as in section 486P-1.  "Directory" means the "directory" established pursuant to section 486P-6.  "Entity" means one or more individuals, a company, corporation, a partnership, an association, licensee, or any other type of legal entity. [L 2003, c 77, §1]