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Current as of January 01, 2025 | Updated by Findlaw Staff
On the first business day of each month, each licensee shall file the following documents with the department and the attorney general for all cigarettes imported into the United States to which the licensee or licensee's agent has affixed a cigarette tax stamp in the preceding month:
(1) A copy of a permit issued pursuant to the Internal Revenue Code, Title 26 U.S.C. section 5713, to the person importing the cigarettes into the United States, permitting the person to import the cigarettes;
(2) A copy of the United States Customs Service form containing, with respect to the cigarettes, the internal revenue tax information required by the United States Bureau of Alcohol, Tobacco and Firearms;
(3) A statement, signed by the licensee under penalty of perjury, that shall be treated as confidential by the department and shall be exempt from disclosure under chapter 92F, identifying:
(A) The brand and brand styles of all cigarettes;
(B) The quantity of each brand style of the cigarettes;
(C) The supplier of the cigarettes; and
(D) The person or persons, if any, to whom the cigarettes have been conveyed for resale; and
(4) A statement, signed under penalty of perjury by an officer of the manufacturer or importer of the cigarettes, certifying that the manufacturer or importer has complied with:
(A) The package health warning and ingredient reporting requirements of the federal Cigarette Labeling and Advertising Act, Title 15 U.S.C. sections 1333 and 1335a, with respect to the cigarettes; and
(B) Chapter 675, including a statement of whether the manufacturer is or is not a participating manufacturer within the meaning of section 675-3.
Cite this article: FindLaw.com - Hawaii Revised Statutes Division 1. Government § 245-57 - last updated January 01, 2025 | https://codes.findlaw.com/hi/division-1-government/hi-rev-st-sect-245-57/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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