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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 245-13

Administration by director; rules and regulations

Official textcapitol.hawaii.gov


§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.

Last amended: [L 1939, c 220, §14; RL 1945, §5763; RL 1955, §125-13; am L 1965, c 96, §87; HRS §245-13] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 245-1 · Definitions
  2. 245-2 · License
  3. 245-2.5 · Retail tobacco permit
  4. 245-2.6 · Bill
  5. 245-2.7 · Bill
  6. 245-3 · Taxes
  7. 245-4 · REPEALED
  8. 245-5 · Returns
  9. 245-6 · Payment of taxes; penalties
  10. 245-7 · 245-7
  11. 245-8 · Records to be kept
  12. 245-9 · Inspection
  13. 245-10 · Appeals
  14. 245-11 · Chapter 235 and chapter 237 applicable
  15. 245-12 · Investigations; contempts; fees
  16. 245-13 · Administration by director; rules and regulations
  17. 245-14 · REPEALED
  18. 245-15 · Disposition of revenues
  19. 245-16 · Unlawful shipment of cigarettes; penalty; reports; liability…
  20. 245-16.5 · Unlawful shipment of tobacco products; penalty; liability…
  21. 245-17 · 245-17
  22. 245-21 · Payment of tax through use of stamps; exemptions
  23. 245-22 · Affixation; required prior to distribution; method and manner
  24. 245-22.5 · Prohibition against stamping or sale of cigarettes not…
  25. 245-23 · Department to furnish stamps; designs, specifications, and…
  26. 245-24 · Sales through financial institutions
  27. 245-25 · 245-25
  28. 245-26 · Price; payment
  29. 245-27 · to 245-30 REPEALED
  30. 245-32 · Tax refund or credit for cigarettes and tobacco products…
  31. 245-33 · Unused stamps; cancellation of stamps
  32. 245-34 · Approval of department required for transfer of stamps
  33. 245-35 · 245-35
  34. 245-36 · Counterfeiting stamps
  35. 245-37 · Sale or purchase of packages of cigarettes without stamps;…
  36. 245-38 · Vending unstamped cigarettes
  37. 245-39 · Penalty exemptions; presumptions
  38. 245-40 · Forfeitures; disposition
  39. 245-41 · Enforcement; injunction; disposition of fines
  40. 245-41.5 · Cigarette tax stamp administrative special fund
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