§245-5  Returns.  Every wholesaler or
dealer, on or before the last 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)]