reglab/statecodes huggingface dataset:
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Hawaii Revised Statutes › Title 14. Taxation › 245. Cigarette Tax and Tobacco Tax Law › 245-16.5 Unlawful shipment of tobacco products; penalty; liability for unpaid taxes.

§245-16.5 Unlawful shipment of tobacco products; penalty; liability for unpaid taxes.
(a) A person or entity commits the offense of unlawful shipment of tobacco products if the person or entity:
(1) Is engaged in the business of selling tobacco products; and
(2) Knowingly ships or causes to be shipped any tobacco products to a person or entity in this State that is not a licensee under this chapter.
(b) This section shall not apply to the shipment of tobacco products if any of the following conditions are met:
(1) The tobacco products are exempt from taxes as provided by section 245-3(b); or
(2) All applicable state taxes on the tobacco products are paid in accordance with the requirements of this chapter.
(c) Unlawful shipment of tobacco products shall be:
(1) A misdemeanor if the person or entity knowingly ships or causes to be shipped tobacco products having a value of less than $10,000, in violation of subsection (a); and
(2) A class C felony if the person or entity knowingly ships or causes to be shipped tobacco products having a value of $10,000 or more, in violation of subsection (a).
(d) Notwithstanding the existence of other remedies at law, any person or entity that purchases, uses, controls, or possesses any tobacco products for which the applicable taxes imposed under title 14 have not been paid shall be liable for the applicable taxes, plus any penalty and interest as provided for by law.
(e) For purposes of this section:
(1) A person or entity is a licensee if the person's or entity's name appears on a list of authorized licensees published by the department; and
(2) "Value" means the retail fair market value at the time of the offense. [L 2023, c 62, §1]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Hawaii Revised Statutes › Title 14. Taxation › 245. Cigarette Tax and Tobacco Tax Law › 245-26 Price; payment.

§245-26 Price; payment.
(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 in cash, by certified check, or by bank transfer. [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; am L 2022, c 15, §1]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Hawaii Revised Statutes › Title 14. Taxation › 245. Cigarette Tax and Tobacco Tax Law › 245-59 Unfair trade practices.

§245-59 Unfair trade practices.
Any violation of this part shall constitute an unfair method of competition and unfair and deceptive acts or practices in the conduct of any trade of commerce under section 480-2 and shall be subject to a civil penalty as provided in section 480-3.1. Each package of cigarettes sold in violation of this part shall constitute a separate violation. [L 2000, c 201, pt of §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 245. Cigarette Tax and Tobacco Tax Law › 245-60 Deceptive cigarette sales.

§245-60 Deceptive cigarette sales.
The importation or reimportation of cigarettes into the United States for sale or distribution under any trade name, trade dress, or trademark that is the same as, or is confusingly similar to, any trade name, trade dress, or trademark used for cigarettes manufactured in the United States for sale or distribution in the United States shall be deemed to violate section 481A-3. [L 2000, c 201, pt of §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 245. Cigarette Tax and Tobacco Tax Law › 245-61 Enforcement.

§245-61 Enforcement.
(a) Enforcement of this part shall be under the concurrent jurisdiction of the attorney general, the prosecuting attorneys or deputy prosecuting attorneys of the various counties, and the police departments of the various counties.
(b) In addition to any other remedy provided by law, including enforcement as provided in subsection (a), any person may bring an action for appropriate injunctive or other equitable relief for a violation of this part and for damages sustained by the person, and, if the judgment is for the plaintiff, the plaintiff shall be awarded a sum not less than $1,000 or threefold damages by the plaintiff sustained, whichever sum is the greater, and reasonable attorneys fees together with the costs of suit. [L 2000, c 201, pt of §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 245. Cigarette Tax and Tobacco Tax Law › 245-62 Applicability.

§245-62 Applicability.
(a) This chapter shall not apply to:
(1) Cigarettes allowed to be imported or brought into the United States for personal use free of federal tax or duty or voluntarily abandoned to the United States Secretary of Treasury at the time of entry;
(2) Cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of section 1555(b) of title 19, United States Code, and any implementing regulations; provided that this chapter shall apply to any cigarettes that are brought back into the customs territory for resale within the customs territory; or
(3) A delivery service when engaged in the business of transporting or delivering packages or other containers of cigarettes, if the delivery service is not a knowing accomplice in any act that circumvents the requirements of this chapter. The department and the attorney general shall retain inspection and investigation authority under this chapter. The delivery service shall provide the department or the attorney general with access to inspect any shipments of any cigarettes and shall provide any information, including shipping and delivery documents, deemed necessary to verify compliance with the requirements of this chapter.
(b) As used in this section:
"Delivery service" means an entity, including the United States Postal Service (as defined in section 102 of title 39, United States Code), that is engaged in the commercial transport or delivery by water, land, or air of letters, packages, merchandise, or other containers whether or not the entity actually operates the vessel, vehicle, or aircraft by which the transportation is provided.
"Shipping documents" or "delivery documents" include but are not limited to bills of lading, air bills, or any other documents, records, or documentation in whatever format, including electronic format used to evidence the undertaking by a delivery service to ship, transport, or deliver letters, packages, merchandise, or other containers. [L 2000, c 201, pt of §1; am L 2004, c 157, §6]
2023 Hawaii Revised Statutes › Title 14. Taxation › 247. Conveyance Tax › 247-1 Imposition of tax.

§247-1 Imposition of tax.
There is hereby imposed and shall be levied, collected, and paid, a tax as hereinafter provided, on all transfers or conveyances of realty or any interest therein, by way of deeds, leases, subleases, assignments of lease, agreements of sale, assignments of agreement of sale, instruments, writings, and any other document, whereby any lands, interests in land, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, lessee or lessees, sublessee or sublessees, assignee or assignees, or any other person or persons, by the person's or their direction. [L 1966, c 10, pt of §1; HRS §247-1; am L 1968, c 5, §2; gen ch 1985]
2023 Hawaii Revised Statutes › Title 14. Taxation › 247. Conveyance Tax › 247-2 Basis and rate of tax.

§247-2 Basis and rate of tax.
The tax imposed by section 247-1 shall be based on the actual and full consideration (whether cash or otherwise, including any promise, act, forbearance, property interest, value, gain, advantage, benefit, or profit), paid or to be paid for all transfers or conveyance of realty or any interest therein, that shall include any liens or encumbrances thereon at the time of sale, lease, sublease, assignment, transfer, or conveyance, and shall be at the following rates:
(1) Except as provided in paragraph (2):
(A) Ten cents per $100 for properties with a value of less than $600,000;
(B) Twenty cents per $100 for properties with a value of at least $600,000, but less than $1,000,000;
(C) Thirty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000;
(D) Fifty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000;
(E) Seventy cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000;
(F) Ninety cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and
(G) One dollar per $100 for properties with a value of $10,000,000 or greater; and
(2) For the sale of a condominium or single family residence for which the purchaser is ineligible for a county homeowner's exemption on property tax:
(A) Fifteen cents per $100 for properties with a value of less than $600,000;
(B) Twenty-five cents per $100 for properties with a value of at least $600,000, but less than $1,000,000;
(C) Forty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000;
(D) Sixty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000;
(E) Eighty-five cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000;
(F) One dollar and ten cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and
(G) One dollar and twenty-five cents per $100 for properties with a value of $10,000,000 or greater,
of such actual and full consideration; provided that in the case of a lease or sublease, this chapter shall apply only to a lease or sublease whose full unexpired term is for a period of five years or more, and in those cases, including (where appropriate) those cases where the lease has been extended or amended, the tax in this chapter shall be based on the cash value of the lease rentals discounted to present day value and capitalized at the rate of six per cent, plus the actual and full consideration paid or to be paid for any and all improvements, if any, that shall include on-site as well as off-site improvements, applicable to the leased premises; and provided further that the tax imposed for each transaction shall be not less than $1. [L 1966, c 10, pt of §1; HRS §247-2; am L 1968, c 5, §3; am L 1979, c 73, §1; am L 1993, c 195, §2; am L 2005, c 156, §7; am L 2009, c 59, §3]
2023 Hawaii Revised Statutes › Title 14. Taxation › 247. Conveyance Tax › 247-4 Payment and liability of the tax.

§247-4 Payment and liability of the tax.
(a) The tax imposed by this chapter shall be paid by the grantor, lessor, sublessor, assignor, transferor, seller, conveyor, or any other person conveying realty, or any interest therein, by a document or instrument subject to section 247-1; except, however, in the case where the United States or any agency or instrumentality thereof or the State or any agency, instrumentality, or governmental or political subdivision thereof is the grantor, lessor, sublessor, assignor, transferor, seller, or conveyor, the tax shall be paid by the grantee, lessee, sublessee, assignee, transferee, purchaser, or conveyee, as the case may be.
(b) The tax imposed by this chapter shall be paid at such place or places as the director of taxation may direct and shall be due and payable no later than ninety days after the taxable transaction, and in any event prior to the imprinting of the seal or seals as provided by section 247-5. Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L 1966, c 10, pt of §1; HRS §247-4; am L 1968, c 5, §9]