245-5 Returns. Every wholesaler or dealer, on or before the twentieth day of each month, shall file with the department a return showing the cigarettes and tobacco products sold, possessed, or used by the wholesaler or dealer during the preceding calendar month and of the taxes chargeable against the taxpayer in accordance with this chapter. The form of the return shall be prescribed by the department and shall include:

(1) A separate statement of the number and wholesale price of cigarettes;

(2) The amount of stamps purchased and used;

(3) The wholesale price of tobacco products, sold, possessed, or used; and

(4) Any other information that the department may deem necessary, for the proper administration of this chapter. [L 1939, c 220, 6; RL 1945, 5755; RL 1955, 125-5; am L Sp 1959 2d, c 1, 16; am L 1966, c 19, 5; HRS 245-5; gen ch 1985; am L 1993, c 220, 10; am L 1994, c 104, 3; am L 2000, c 249, 5, 20(2); am L 2002, c 94, 3; am L 2010, c 22, 6]



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