Hawaii § 245-8 - Records to be kept.
Full text of Hawaii Hawaii Revised Statutes § 245-8 — Records to be kept., with citation guidance and answers to common questions.
§ 245-8. Records to be kept.
(a) Each wholesaler or dealer shall keep a record of: (1) Every sale or use of cigarettes and tobacco products by the wholesaler or dealer; (2) The number and wholesale price of cigarettes; (3) The wholesale price of tobacco products, sold, possessed, or used; (4) The taxes payable on tobacco products sold, possessed, or used, if any; and (5) The amounts of stamps purchased and used, in a form as the department may prescribe. The records shall be offered for inspection and examination at any time upon demand by the department or the attorney general, and shall be preserved for a period of five years, except that the department and the attorney general, in writing, shall both consent to their destruction within the five-year period or either the department or the attorney general may require that they be kept longer. The department, by rule, may require the wholesaler or dealer to keep other records as it may deem necessary for the proper enforcement of this chapter. (b) If any wholesaler or dealer fails to keep records from which a proper determination of the taxes due under this chapter may be made, the department may fix the amount of the taxes for any period from the best information obtainable by it and assess the taxes as provided in this chapter. [L 1939, c 220, §9; RL 1945, §5758; RL 1955, §125-8; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §8(a); HRS §245-8; gen ch 1985; am L 1993, c 220, §13; am L 1994, c 104, §4; am L 2000, c 249, §§8, 20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next
Source: official Hawaii text · Last verified 2026-08-27
Frequently Asked Questions About Hawaii § 245-8
What does Hawaii Revised Statutes § 245-8 cover?
Section 245-8 ("Records to be kept.") is part of the Hawaii Revised Statutes, the codified statutory law of Hawaii. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Hawaii § 245-8?
A common citation format is "Hawaii Revised Statutes § 245-8" (Hawaii). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Hawaii law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Hawaii official source linked on this page or consult a licensed Hawaii attorney.
How does Hawaii § 245-8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Hawaii can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Hawaii.