HRS § 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.