Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 245-15 — Disposition of revenues
§245-15 Disposition of revenues. All
moneys collected pursuant to this chapter shall be paid into the state treasury
as state realizations to be kept and accounted for as provided by law; provided
that, of the moneys collected under the tax imposed pursuant to:
(1) Section 245-3(a)(5), after September 30, 2006,
and prior to October 1, 2007, 1.0 cent per cigarette shall be deposited to the
credit of the Hawaii cancer research special fund, established pursuant to
section 304A-2168, for research and operating expenses and for capital
expenditures;
(2) Section 245-3(a)(6), after September 30, 2007,
and before October 1, 2008:
(A) 1.5 cents per cigarette shall be
deposited to the credit of the Hawaii cancer research special fund, established
pursuant to section 304A-2168, for research and operating expenses and for
capital expenditures;
(B) 0.25 cents per cigarette shall be
deposited to the credit of the trauma system special fund established pursuant
to section 321-22.5; and
(C) 0.25 cents per cigarette shall be
deposited to the credit of the emergency medical services special fund
established pursuant to section 321-234;
(3) Section 245-3(a)(7), after September 30, 2008,
and before July 1, 2009:
(A) 2.0 cents per cigarette shall be
deposited to the credit of the Hawaii cancer research special fund, established
pursuant to section 304A-2168, for research and operating expenses and for
capital expenditures;
(B) 0.5 cents per cigarette shall be
deposited to the credit of the trauma system special fund established pursuant
to section 321-22.5;
(C) 0.25 cents per cigarette shall be
deposited to the credit of the community health centers special fund
established pursuant to section 321-1.65; and
(D) 0.25 cents per cigarette shall be
deposited to the credit of the emergency medical services special fund
established pursuant to section 321-234;
(4) Section 245-3(a)(8), after June 30, 2009, and
before July 1, 2013:
(A) 2.0 cents per cigarette shall be
deposited to the credit of the Hawaii cancer research special fund, established
pursuant to section 304A-2168, for research and operating expenses and for
capital expenditures;
(B) 0.75 cents per cigarette shall be
deposited to the credit of the trauma system special fund established pursuant
to section 321-22.5;
(C) 0.75 cents per cigarette shall be
deposited to the credit of the community health centers special fund
established pursuant to section 321-1.65; and
(D) 0.5 cents per cigarette shall be
deposited to the credit of the emergency medical services special fund
established pursuant to section 321-234;
(5) Section 245-3(a)(11), after June 30, 2013, and
before July 1, 2015:
(A) 2.0 cents per cigarette shall be
deposited to the credit of the Hawaii cancer research special fund, established
pursuant to section 304A-2168, for research and operating expenses and for
capital expenditures;
(B) 1.5 cents per cigarette shall be
deposited to the credit of the trauma system special fund established pursuant
to section 321-22.5;
(C) 1.25 cents per cigarette shall be
deposited to the credit of the community health centers special fund
established pursuant to section 321-1.65; and
(D) 1.25 cents per cigarette shall be
deposited to the credit of the emergency medical services special fund
established pursuant to section 321-234;
(6) Section 245-3(a)(11), after June 30, 2015, and
before January 1, 2026:
(A) 2.0 cents per cigarette shall be
deposited to the credit of the Hawaii cancer research special fund, established
pursuant to section 304A-2168, for research and operating expenses and for
capital expenditures;
(B) 1.125 cents per cigarette, but not more
than $7,400,000 in a fiscal year, shall be deposited to the credit of the
trauma system special fund established pursuant to section 321-22.5;
(C) 1.25 cents per cigarette, but not more
than $8,800,000 in a fiscal year, shall be deposited to the credit of the
community health centers special fund established pursuant to section 321-1.65;
and
(D) 1.25 cents per cigarette, but not more
than $8,800,000 in a fiscal year, shall be deposited to the credit of the
emergency medical services special fund established pursuant to section
321-234; and
(7) Section 245-3(a)(12), after December 31, 2025,
and thereafter:
(A) 4.0 cents per cigarette shall be
deposited to the credit of the Hawaii cancer research special fund, established
pursuant to section 304A-2168, for research and operating expenses and for
capital expenditures; provided that, until June 30, 2030, of each amount
deposited under this paragraph to the credit of the Hawaii cancer research
special fund, 4.0 cents per cigarette shall be used exclusively for debt
service of capital expenditures and building maintenance; provided further that
beginning July 1, 2030, of each amount deposited under this paragraph to the
credit of the Hawaii cancer research special fund, 2.0 cents per cigarette
shall be used exclusively for debt service of capital expenditures and building
maintenance;
(B) 1.125 cents per cigarette, but no more
than $7,400,000 in a fiscal year, shall be deposited to the credit of the
trauma system special fund established pursuant to section 321-22.5;
(C) 1.25 cents per cigarette, but no more
than $8,800,000 in a fiscal year, shall be deposited to the credit of the
community health centers special fund established pursuant to section 321-1.65;
and
(D) 1.25 cents per cigarette, but no more
than $8,800,000 in a fiscal year, shall be deposited to the credit of the
emergency medical services special fund established pursuant to section
321-234.
The department shall provide an annual accounting of
these dispositions to the legislature.
Source: official text