§245-5  Returns.  Every wholesaler ordealer, on or before the last day of each month, shall file with the departmenta return showing the cigarettes and tobacco products sold, possessed, or usedby the wholesaler or dealer during the preceding calendar month and of thetaxes chargeable against the taxpayer in accordance with this chapter.  Theform of the return shall be prescribed by the department and shall include:

(1)  A separate statement of the number and wholesaleprice 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 maydeem 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, c19, §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)]