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Hawaii Revised Statutes

Haw. Rev. Stat. § 245-5 (2026)

  Returns

✓ current as of July 2026
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     §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. [L 1939, c 220, §6; RL 1945, §5755; RL 1955, §125-5; am L Sp 1959 2d, c 1, §16; am L 1966, c 19, §5; HRS §245-5; gen ch 1985; am L 1993, c 220, §10; am L 1994, c 104, §3; am L 2000, c 249, §§5, 20(2); am L 2002, c 94, §3; am L 2010, c 22, §6]

 

 

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2023–2023 · leading case: Okutsu v. State., 528 P.3d 956 (Haw. App. 2023).
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Okutsu v. State., 528 P.3d 956 (Haw. App. 2023). “…148 § 2667 (1915); RLH Chapter 152 § 2673 (1925); RLH Chapter 127 § 4424 (1935); RLH Chapter 220 § 10479 (1945); RLH § 245-5 10 FOR PUBLICATION IN WEST'S HAWAI#I REPORTS AND PACIFIC REPORTER (1955); HRS § 661-5 (1976). The statute currently reads: §661-5 Limitations on…”
Comm'r, 2009 T.C. Memo. 130 (1970). · cites it 4× “Every wholesaler or dealer who fails to state and charge the tax to be collected, separately from the sales price as provided in this section, shall be fined not less than $ 10 nor more than $ 50 for each offense.”
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