Hawaii Revised Statutes 245-6 – Payment of taxes; penalties
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Terms Used In Hawaii Revised Statutes 245-6
- Dealer: means any person coming into the possession of cigarettes or tobacco products which have not been acquired from an authorized permit holder or licensee under this chapter, or any person rendering a distribution service who buys and maintains, at the person's place of business, a stock of cigarettes or tobacco products that have not been acquired from a licensee and who distributes or uses such cigarettes or tobacco products. See Hawaii Revised Statutes 245-1
- Department: means the department of taxation. See Hawaii Revised Statutes 245-1
- Wholesaler: means a person rendering a distribution service who buys and maintains, at the person's place of business, a stock of cigarettes or tobacco products that the person uses, possesses, or distributes only to retailers, or other wholesalers, or both. See Hawaii Revised Statutes 245-1
At the time of the filing of the return required under § 245-5 and within the time prescribed, each wholesaler or dealer shall pay to the department the taxes imposed by this chapter, required to be shown by the return, including the unpaid amount of taxes imposed by this chapter.
Penalties and interest shall be added to and become a part of the taxes, when and as provided by section 231-39.