Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-2.5-3 - Notice of revocation, suspension, or declination to renew a retail tobacco permit

Current through June, 2024
(a) Before the
				department may revoke or suspend a retail tobacco permit or decline to renew a
				retail tobacco permit, the department shall mail its notice of intention to
				revoke, suspend, or decline to renew the retail tobacco permit to the permittee
				at its last known address appearing in the records of the department (unless
				the department has been notified by the U.S. Postal Service that the address is
				invalid and there is no forwarding address for the licensee or permittee);
				provided, that this section shall not apply to the automatic forfeiture based
				on the failure to file an application within the period provided by chapter
				245 or any rule adopted under chapter
				245.
(b) In the event the department is unable to
				provide notice by mail as provided in subsection (a), the department may give
				notice of its intention to revoke, suspend, or decline to renew a retail
				tobacco permit by publishing the notice once in each of two successive weeks
				(two total publications) in a newspaper of general circulation published in the
				State); provided, that this section shall not apply to the automatic forfeiture
				based on the failure to file an application within the period provided by
				chapter
				245 or any rule adopted under chapter
				245.
(c) The department may revoke, suspend, or
				decline to renew the retail tobacco permit whenever the department finds that
				the applicant or permittee has failed to comply with chapter
				245 or any rule adopted under chapter
				245, or for any other good cause. If
				a person or entity whose retail tobacco permit is revoked, suspended, or not
				renewed disputes the department's actions the aggrieved party may petition the
				director in writing, within 60 days of the date of the notice, setting forth
				reasons why revocation, suspension, or declination to renew the retail tobacco
				permit should not occur.
(d) In the
				petition, the permittee may provide information, to which the department may
				give due consideration, regarding mitigation measures taken by the permittee to
				abide by the requirements of any federal, state, or county law pertaining to
				the sale, acquisition, possession, stamping, distribution, transportation, or
				importation, of cigarettes or tobacco products.
(e) The department may consider single or
				multiple federal, state, or county violation(s) pertaining to the unlawful
				sale, acquisition, possession, stamping, distribution, transportation,
				importation, or smuggling of cigarettes, counterfeit cigarettes, counterfeit
				stamps, or other tobacco products in violation of federal, state, or county law
				in determining the appropriate action to be taken.
(f) Revocation, suspension, or declination to
				renew a retail tobacco permit shall have no effect on liability for payment of
				taxes, fees, penalties, or interest incurred or imposed.