HRS §245-6
When and how wholesalers and dealers must pay their taxes
Read the official text at capitol.hawaii.gov ↗This section says that every wholesaler or dealer must pay the taxes they report on their return when they file it. If they owe more, they must pay that too. Late payments get penalties and interest as set by another law.
The statute, as written — Payment of taxes; penalties
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
At the time of the filing of the return required under section 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.
Sections this one refers to
§245-5 Monthly tax return filing for cigarette and tobacco sellers
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