Hawaii Revised Statutes 245-26 – Price; payment
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Terms Used In Hawaii Revised Statutes 245-26
- Attorney general: means the state attorney general or deputy attorneys general. See Hawaii Revised Statutes 245-1
- Cigarette: means any roll for smoking made wholly or in part of tobacco, irrespective of size and shape and whether or not the tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco. See Hawaii Revised Statutes 245-1
- Department: means the department of taxation. See Hawaii Revised Statutes 245-1
- sold: includes any delivery of cigarettes or tobacco products, whether cash is actually paid therefor or not. See Hawaii Revised Statutes 245-1
- Stamp: means a stamp printed, manufactured, or made by authority of the department, as provided in this chapter, that is issued, sold, or circulated by the department, and by the use of which the tax levied under this chapter is paid. See Hawaii Revised Statutes 245-1
provided that the department by rule may modify the stamp fee to reflect actual costs incurred by the State in providing the stamps.