Partnertax.ai
Start free trial →

Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 245-21

Payment of tax through use of stamps; exemptions

Official textcapitol.hawaii.gov


[PART II
PART II.
STAMPING OF CIGARETTES
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.

Last amended: [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 245-2 · License
  2. 245-2.5 · Retail tobacco permit
  3. 245-2.6 · Bill
  4. 245-2.7 · Bill
  5. 245-3 · Taxes
  6. 245-4 · REPEALED
  7. 245-5 · Returns
  8. 245-6 · Payment of taxes; penalties
  9. 245-7 · 245-7
  10. 245-8 · Records to be kept
  11. 245-9 · Inspection
  12. 245-10 · Appeals
  13. 245-11 · Chapter 235 and chapter 237 applicable
  14. 245-12 · Investigations; contempts; fees
  15. 245-13 · Administration by director; rules and regulations
  16. 245-14 · REPEALED
  17. 245-15 · Disposition of revenues
  18. 245-16 · Unlawful shipment of cigarettes; penalty; reports; liability…
  19. 245-16.5 · Unlawful shipment of tobacco products; penalty; liability…
  20. 245-17 · 245-17
  21. 245-21 · Payment of tax through use of stamps; exemptions
  22. 245-22 · Affixation; required prior to distribution; method and manner
  23. 245-22.5 · Prohibition against stamping or sale of cigarettes not…
  24. 245-23 · Department to furnish stamps; designs, specifications, and…
  25. 245-24 · Sales through financial institutions
  26. 245-25 · 245-25
  27. 245-26 · Price; payment
  28. 245-27 · to 245-30 REPEALED
  29. 245-32 · Tax refund or credit for cigarettes and tobacco products…
  30. 245-33 · Unused stamps; cancellation of stamps
  31. 245-34 · Approval of department required for transfer of stamps
  32. 245-35 · 245-35
  33. 245-36 · Counterfeiting stamps
  34. 245-37 · Sale or purchase of packages of cigarettes without stamps;…
  35. 245-38 · Vending unstamped cigarettes
  36. 245-39 · Penalty exemptions; presumptions
  37. 245-40 · Forfeitures; disposition
  38. 245-41 · Enforcement; injunction; disposition of fines
  39. 245-41.5 · Cigarette tax stamp administrative special fund
  40. 245-42 · 245-42
Full table of contents →