reglab/housing_qa huggingface dataset:
HI Rev Stat § 245-23 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-23 Department to furnish stamps; designs, specifications, and denominations.

  §245-23 Department to furnish stamps; designs, specifications, and denominations.  The department shall furnish stamps for sale to licensees. Stamps shall be of such designs, specifications, and denominations as may be prescribed by the department. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3; am L 2004, c 216, §30; am L 2005, c 22, §6]
HI Rev Stat § 245-24 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-24 Sales through financial institutions.

  §245-24 Sales through financial institutions. The department may enter into agreements to permit the sale of stamps by designated financial institutions located within the State. A list of financial institutions designated to sell stamps shall be made available at the department. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-25 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-25 Purchase of stamps; when; by licensee or designee.

  §245-25 Purchase of stamps; when; by licensee or designee. (a) A licensee may apply to the department to purchase stamps beginning December 15, 2000.  (b) A licensee may authorize a designee to order purchases of stamps for the licensee at a location where stamps are sold. Authorization of a designee shall be in writing. The written authorization shall continue in effect until written notice of revocation of the authority is delivered at the sales location in the manner prescribed by rule. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-26 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-26 Price; payment; deferred payment purchases.

  §245-26 Price; payment; deferred payment purchases. (a) Stamps shall be sold at their denominated values, plus a stamp fee of 1.7 per cent of the denominated value of each stamp sold, composed of the aggregate of:  (1) .2 per cent of the denominated value of the stamp to pay for the cost to the State of providing the stamps, with that amount to be deposited to the credit of the department of taxation's cigarette tax stamp administrative special fund; and  (2) 1.5 per cent of the denominated value of the stamp to pay for the cost of enforcing the stamp tax, with that amount to be deposited to the credit of the department of the attorney general's tobacco enforcement special fund; provided that the department by rule may modify the stamp fee to reflect actual costs incurred by the State in providing the stamps.  (b) Payment for stamps shall be made at the time of purchase; provided that a licensee may defer payments pursuant to section 245-27. [L 2000, c 249, pt of §1, §20(2); am L 2001, c 270, §7; am L 2002, c 94, §3; am L 2003, c 177, §4]
HI Rev Stat § 245-27 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-27 Maximum amount of deferred-payment purchases; bond.

  §245-27 Maximum amount of deferred-payment purchases; bond. (a) A licensee may apply to the department to set the maximum amount of deferred-payment purchases of stamps that may remain unpaid by the licensee during the time specified under section 245-28. Upon receipt of the application and any bond required pursuant to subsection (b), the department shall set the amount for deferred-payment purchases.  (b) The department may require that a licensee who submits an application for deferred-payment purchases of stamps post a bond in an amount of up to one hundred per cent of the maximum amount of allowed deferred-payment purchases as a condition of department approval of the application. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-28 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-28 Time for payment of deferred-payment purchases; manner of payment.

  §245-28 Time for payment of deferred-payment purchases; manner of payment. Amounts owing for stamps purchased on the deferred-payment basis in any calendar month shall be due and payable on or before the twentieth day of the following calendar month. Payment shall be made by a remittance payable to the department. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3; am L 2010, c 22, §7]
HI Rev Stat § 245-29 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-29 Suspension or reduction of privilege to purchase on deferred-payment basis.

  §245-29 Suspension or reduction of privilege to purchase on deferred-payment basis. The department may suspend, without prior notice, the privilege to purchase stamps on the deferred-payment basis or may reduce the amount of deferred-payment purchases allowed the licensee if:  (1) The licensee fails to promptly pay for stamps when payment is due;  (2) The bond or bonds required of the licensee are canceled or become void, impaired, or unenforceable for any reason; or  (3) In the opinion of the department, collection of any amounts unpaid or due from the licensee under this chapter is jeopardized. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-30 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-30 Penalty for failure to make timely payment.

  §245-30 Penalty for failure to make timely payment. A licensee who fails to pay any amount owing for the purchase of stamps within the time required shall pay a penalty of:  (1) Ten per cent of the amount due in addition to the amount due; and   (2) Interest at the rate specified in section 231-39 from the date on which the amount became due and payable until the date of payment. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-31 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-31 REPEALED.

  §245-31 REPEALED. L 2021, c 116, §12 and c 117, §36.
HI Rev Stat § 245-32 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-32 Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State.

  §245-32 Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State. (a) The department shall adopt rules to provide a tobacco tax refund or credit to a licensee who has paid a tobacco tax on the distribution of cigarettes or tobacco products that are shipped to a point outside the State for subsequent sale or use outside the State.  (b) This part shall not apply to cigarettes or tobacco products that are distributed in this State to consumers and that are subsequently taken outside the State. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-33 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-33 Unused stamps; cancellation of stamps.

  §245-33 Unused stamps; cancellation of stamps. The department shall adopt rules for a refund or credit to a licensee in the amount of the denominated values less any discount applied pursuant to section 245-22(e) of any unused stamps. The department may provide by rule for the cancellation of stamps. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3; am L 2021, c 116, §10]
HI Rev Stat § 245-34 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-34 Approval of department required for transfer of stamps.

  §245-34 Approval of department required for transfer of stamps. Unaffixed stamps shall not be sold, exchanged, or in any manner transferred by a licensee to another person without prior written approval of the department. Any person who violates this section shall be subject to a fine of not less than $500 and not more than $1,000 for each violation. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-35 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-35 Unlicensed possession or use of stamps.

  §245-35 Unlicensed possession or use of stamps. A person who is not licensed under this chapter and who knowingly [possesses] or uses a stamp shall be guilty of a class B felony. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-36 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-36 Counterfeiting stamps.

  §245-36 Counterfeiting stamps. A person shall be guilty of a class B felony if the person:  (1) Intentionally or knowingly makes, alters, or reuses a stamp as defined in section 245-1; or  (2) Knowingly possesses or distributes a stamp that has been falsely made, altered, or reused. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-37 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-37 Sale or purchase of packages of cigarettes without stamps; fines and penalties.

  §245-37 Sale or purchase of packages of cigarettes without stamps; fines and penalties. (a) Beginning April 1, 2001, a person shall be guilty of a class C felony if the person:  (1) Is not a licensee, and knowingly possesses, keeps, stores, acquires, or transports three thousand or more cigarettes that do not have stamps affixed to the cigarette packages as required by this part; or  (2) Knowingly sells one thousand or more cigarettes that do not have stamps affixed to the cigarette packages as required by this part.  (b) Beginning April 1, 2001, a person shall be guilty of a misdemeanor if the person:  (1) Is not a licensee, and knowingly possesses, keeps, stores, acquires, or transports one thousand or more cigarettes that do not have stamps affixed to the cigarette packages as required by this part; or  (2) Knowingly sells less than one thousand cigarettes that do not have stamps affixed to the cigarette packages as required by this part.  (c) In addition to any other authorized disposition, a corporation found in violation of:  (1) Subsection (a) is subject to a fine in an amount not to exceed $50,000; and  (2) Subsection (b) is subject to a fine in an amount not to exceed $25,000. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-38 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-38 Vending unstamped cigarettes.

  §245-38 Vending unstamped cigarettes. (a) Beginning April 1, 2001, any person who knowingly places for sale in a cigarette vending machine any cigarettes not contained in cigarette packages to which are affixed stamps as required by this part, shall be guilty of a class C felony.  (b) In addition to any other authorized disposition, a corporation found in violation of subsection (a) may be fined in an amount not to exceed $50,000. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-39 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-39 Penalty exemptions; presumptions.

  §245-39 Penalty exemptions; presumptions. (a) Sections 245-37 and 245-38 shall not apply to cigarettes that are exempt from taxes as provided by section 245-3(b).  (b) No cigarette tax stamp shall be required to be paid upon cigarettes that are sold for personal use at sales outlets operated under the regulations of the armed services of the United States; provided that it shall be unlawful for any person, including members of the armed services of the United States, to purchase such tax-exempt cigarettes for purposes of resale. Any person who intentionally, knowingly, or recklessly resells, or offers for resale, tax-exempt cigarettes purchased at sales outlets operated under the regulations of the armed services of the United States shall be guilty of a violation of this chapter, and punishable as provided in section 245-37 or 245-38. For purposes of this subsection, "person" means one or more people, a company, corporation, a partnership, or any combination of individuals.  (c) Unless otherwise exempt from taxes by this chapter, it shall be presumed that all cigarettes are subject to the tax imposed by this chapter, unless the contrary is established, and the burden of proof that they are not taxable shall be upon the person having possession of them. [L 2000, c 249, pt of §1, §20(2); am L 2001, c 270, §9; am L 2002, c 94, §3]
HI Rev Stat § 245-40 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-40 Forfeitures; disposition.

  §245-40 Forfeitures; disposition. Any cigarette, package of cigarettes, carton of cigarettes, or container of cigarettes unlawfully possessed, kept, stored, acquired, transported, sold, imported, offered, received, or distributed in violation of this chapter may be seized and confiscated by the attorney general and ordered forfeited pursuant to chapter 712A. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3; am L 2004, c 157, §5]
HI Rev Stat § 245-41 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-41 Enforcement; injunction; disposition of fines.

  §245-41 Enforcement; injunction; disposition of fines. (a) Enforcement of this part shall be under the jurisdiction of the attorney general. The attorney general may seek assistance in the enforcement of this part from other law enforcement agencies.  (b) Notwithstanding the existence of other remedies at law, the attorney general may apply for a temporary or permanent injunction restraining any person from violating or continuing to violate this part. The injunction shall be issued without bond.  (c) Where the attorney general conducts an investigation resulting in the imposition and collection of a criminal fine pursuant to this part, one hundred per cent of the fine shall be distributed to the attorney general to be deposited to the credit of the department of the attorney general's tobacco enforcement special fund; provided that if the attorney general engages the prosecuting attorney for the investigation or prosecution, or both, resulting in the imposition and collection of a criminal fine under this part, the fine shall be shared equally between the attorney general and the prosecuting attorney. [L 2000, c 249, pt of §1, §20(2); am L 2001, c 270, §10; am L 2002, c 94, § §2, 3; am L 2003, c 177, §5; am L 2021, c 117, §27]
HI Rev Stat § 245-41.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-41.5 Cigarette tax stamp administrative special fund.

  §245-41.5 Cigarette tax stamp administrative special fund. (a) There is established in the state treasury the cigarette tax stamp administrative special fund, into which shall be deposited the allocated portion of the stamp fee designated to pay for the cost to the State of providing the stamps as provided by section 245-26.  (b) Moneys in the cigarette tax stamp administrative special fund shall be administered by the department of taxation and shall be used:  (1) To provide the stamps and administer the cigarette tax stamp provisions as provided in chapter 245; and  (2) For any other requirements deemed necessary to carry out the purposes of chapter 245. [L 2001, c 270, §2]
HI Rev Stat § 245-42 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-42 Rules.

  §245-42 Rules. The department shall adopt rules pursuant to chapter 91 to implement this part. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3]
HI Rev Stat § 245-51 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-51 Export and foreign cigarettes prohibited.

  §245-51 Export and foreign cigarettes prohibited. It shall be unlawful for an entity to possess, keep, store, retain, transport, sell, or offer to sell, distribute, acquire, hold, own, import, or cause to be imported into the State any of the following cigarettes:  (1) The package of which bears any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including but not limited to labels stating "for export only", "U.S. tax-exempt", "for use outside U.S.", or similar wording;  (2) The package of which does not comply with all requirements imposed by federal law regarding warnings and other information on packages of cigarettes manufactured, packaged, or imported for sale, distribution, or use in the United States, including but not limited to the specific warning labels specified in the federal Cigarette Labeling and Advertising Act, title 15 U.S.C. section 1333;  (3) The package of which does not comply with all federal trademark and copyright laws;  (4) Imported into the United States on or after January 1, 2000, in violation of title 26 U.S.C. section 5754 or any other federal law or regulation;  (5) For which the person otherwise knows or has reason to know the manufacturer did not intend to be sold, distributed, or used in the United States;  (6) For which there has not been submitted to the Secretary of the United States Department of Health and Human Services the list of the ingredients added to tobacco in the manufacture of such cigarettes required by the federal Cigarette Labeling and Advertising Act, title 15 U.S.C. section 1335a; or  (7) The package of which bears a cigarette brand name that is a registered United States trademark of a participating manufacturer and the package was imported by anyone other than the participating manufacturer of that cigarette brand. "Participating manufacturer" means any signatory to the "Master Settlement Agreement", as the latter term is defined in section 675-2. [L 2000, c 201, pt of §1; am L 2001, c 32, §1; am L 2003, c 77, §4]
HI Rev Stat § 245-52 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-52 Alteration of packaging prohibited.

  §245-52 Alteration of packaging prohibited. It shall be unlawful for an entity to alter the package of any cigarettes, prior to sale or distribution to remove, conceal, or obscure:  (1) Any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including but not limited to labels stating "for export only", "U.S. tax-exempt", "for use outside U.S.", or similar wording; or  (2) Any health warning that is not specified in or does not conform with the requirements of the federal Cigarette Labeling and Advertising Act, title 15 U.S.C. section 1333. [L 2000, c 201, pt of §1; am L 2003, c 77, §5]
HI Rev Stat § 245-53 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-53 Criminal penalties for illegal sale of export or foreign cigarettes.

  §245-53 Criminal penalties for illegal sale of export or foreign cigarettes. Any person who knowingly violates section 245-51 or 245-52 shall be guilty of a class C felony, and upon conviction thereof, shall be fined not more than $10,000, and may be imprisoned not less than one year and not more than five years, or both. [L 2000, c 201, pt of §1]
HI Rev Stat § 245-54 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-54 Confiscation and seizure of illegal export or foreign cigarettes.

  §245-54 Confiscation and seizure of illegal export or foreign cigarettes. The attorney general and the police departments of each of the counties may seize and confiscate any cigarette, package of cigarettes, or carton of cigarettes that is possessed, kept, stored, retained, held, owned, received, transported, imported, or caused to be imported, acquired, distributed, sold, or offered for sale in violation of this part. [L 2000, c 201, pt of §1; am L 2003, c 77, §6]
HI Rev Stat § 245-55 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-55 Forfeiture.

 §245-55 Forfeiture. Any cigarette, package of cigarettes, or carton of cigarettes unlawfully possessed, kept, stored, received, held, owned, acquired, retained, transported, imported, or caused to be imported, distributed, sold, or offered for sale, in violation of this part, shall be forfeited as contraband pursuant to chapter 712A. Any cigarette, package of cigarettes, or carton of cigarettes forfeited as provided in this section shall be ordered destroyed. [L 2000, c 201, pt of §1; am L 2003, c 77, §7]
HI Rev Stat § 245-56 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-56 Affixing of cigarette tax stamps to export cigarettes or altered packages prohibited.

  §245-56 Affixing of cigarette tax stamps to export cigarettes or altered packages prohibited. A person shall be guilty of a class B felony if the person knowingly affixes any cigarette tax stamp required under this chapter to the package of any cigarettes described in section 245-51 or altered in violation of section 245-52. [L 2000, c 201, pt of §1; am L 2001, c 32, §2]
HI Rev Stat § 245-57 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-57 Documentation of foreign cigarettes.

  §245-57 Documentation of foreign cigarettes. On the first business day of each month, each licensee shall file the following documents with the department and the attorney general for all cigarettes imported into the United States to which the licensee or licensee's agent has affixed a cigarette tax stamp in the preceding month:  (1) A copy of a permit issued pursuant to the Internal Revenue Code, Title 26 U.S.C. section 5713, to the person importing the cigarettes into the United States, permitting the person to import the cigarettes;  (2) A copy of the United States Customs Service form containing, with respect to the cigarettes, the internal revenue tax information required by the United States Bureau of Alcohol, Tobacco and Firearms;  (3) A statement, signed by the licensee under penalty of perjury, that shall be treated as confidential by the department and shall be exempt from disclosure under chapter 92F, identifying:  (A) The brand and brand styles of all cigarettes;  (B) The quantity of each brand style of the cigarettes;  (C) The supplier of the cigarettes; and  (D) The person or persons, if any, to whom the cigarettes have been conveyed for resale; and  (4) A statement, signed under penalty of perjury by an officer of the manufacturer or importer of the cigarettes, certifying that the manufacturer or importer has complied with:  (A) The package health warning and ingredient reporting requirements of the federal Cigarette Labeling and Advertising Act, Title 15 U.S.C. sections 1333 and 1335a, with respect to the cigarettes; and  (B) Chapter 675, including a statement of whether the manufacturer is or is not a participating manufacturer within the meaning of section 675-3. [L 2000, c 201, pt of §1]
HI Rev Stat § 245-58 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-58 Illegal sale of export or foreign cigarettes; revocation or suspension of license; civil penalties.

  §245-58 Illegal sale of export or foreign cigarettes; revocation or suspension of license; civil penalties. If any licensee violates this part or any rule adopted pursuant to this part, the director may:  (1) Revoke or suspend the licensee's license pursuant to procedures complying with chapter 91; and  (2) Impose a civil penalty in an amount not to exceed the greater of five times the retail value of the cigarettes involved, or $5,000. [L 2000, c 201, pt of §1]