(a) There is established in the state treasury the cigarette tax stamp administrative special fund, into which shall be deposited the allocated portion of the stamp fee designated to pay for the cost to the State of providing the stamps as provided by section 245-26.
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Terms Used In Hawaii Revised Statutes 245-41.5

  • 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
  • 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
(b) Moneys in the cigarette tax stamp administrative special fund shall be administered by the department of taxation and shall be used:

(1) To provide the stamps and administer the cigarette tax stamp provisions as provided in chapter 245; and
(2) For any other requirements deemed necessary to carry out the purposes of chapter 245.
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