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HB2256
HOUSE OF REPRESENTATIVES
H.B. NO.
2256
THIRTY-THIRD LEGISLATURE, 2026
STATE OF HAWAII
A BILL FOR AN ACT
RELATING
TO TOBACCO ENFORCEMENT
.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
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SECTION 1.
�
The legislature finds that Act 62, Session
Laws of Hawaii 2023, established a new excise tax on electronic smoking devices
and e-liquids, requiring updates to tobacco enforcement laws to ensure the
State's enforcement authority extends to these products.
�
The purpose of this Act is to update tobacco
enforcement laws to confirm the authority of the department of taxation and the
department of the attorney general to inspect and seize tobacco products,
including electronic smoking devices and e-liquids, and clarify that untaxed
tobacco products are subject to forfeiture as contraband, without regard to the
procedures set forth in chapter 712A, Hawaii Revised Statutes, in the same
manner as untaxed cigarettes.
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SECTION
2.
�
Chapter 245, Hawaii Revised Statutes,
is amended by adding to part I a new section to be appropriately designated and
to read as follows:
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"
�245-
��
��
Forfeiture.
�
Any cigarette or tobacco product, package
of cigarettes or tobacco products, carton of cigarettes or tobacco products, or
container of cigarettes or tobacco products unlawfully possessed, kept, stored,
received, held, owned, acquired, retained, transported, imported, or caused to
be imported, distributed, sold, or offered for sale, in violation of this part,
shall be forfeited as contraband pursuant to chapter 712A.
�
Any cigarette or tobacco product, package of
cigarettes or tobacco products, carton of cigarettes or tobacco products, or
container of cigarettes or tobacco products forfeited as provided in this
section shall be ordered destroyed.
"
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SECTION
3.
�
Section 245-9, Hawaii Revised
Statutes, is amended by amending subsections (b) and (c) to read as follows:
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"(b)
�
The department and the attorney general may
inspect the operations, premises, and storage areas of any entity engaged in
the sale of cigarettes[
,
]
or tobacco products,
or the contents of
a specific vending machine, during regular business hours.
�
This inspection shall include inspection of
all statements, books, papers, and records in whatever format, including
electronic format, pertaining to the acquisition, possession, transportation,
sale, or use of packages of cigarettes and tobacco products [
other than
cigarettes
], to verify the accuracy of the payment of taxes imposed by this
chapter, and of the contents of cartons and shipping or storage containers to
ascertain that all individual packages of cigarettes have an affixed stamp of
proper denomination as required by this chapter.
�
This inspection may also verify that all
stamps were produced under the authority of the department.
�
Every entity in possession of any books,
papers, and records, and the entity's agents and employees, are directed and required
to give the department and the attorney general the means, facilities, and
opportunities for the examinations.
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(c)
�
If the department or the attorney general has
reasonable cause to believe and does believe that cigarettes,
tobacco
products,
stamps, or counterfeit stamps are being acquired, possessed,
transported, kept, sold, or offered for sale in violation of this chapter, the
department or the attorney general may investigate or search the vehicle or
premises in which the cigarettes,
tobacco products,
stamps, or
counterfeit stamps are believed to be located.
�
If cigarettes,
tobacco products,
stamps,
or counterfeit stamps are found in a vehicle, premises, or vending machine in
violation of this chapter the cigarettes,
tobacco products,
vending
machine, vehicle, stamps, counterfeit stamps, or other tangible personal
property containing those cigarettes,
tobacco products,
stamps, or
counterfeit stamps and any books and records in possession of the entity in
control or possession of the cigarettes,
tobacco products,
stamps, or
counterfeit stamps may be seized by the department or the attorney general and [
are
]
shall be
subject to forfeiture as provided in this chapter and chapter
712A."
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SECTION
4.
�
Section 712A-5, Hawaii Revised
Statutes, is amended by amending subsection (1) to read as follows:
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"(1)
�
The following shall be subject to
forfeiture:
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(a)
�
Property described in a statute
authorizing forfeiture;
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(b)
�
Property used or intended for use in
the commission of, attempt to commit, or conspiracy to commit a covered
offense, or that facilitated or assisted the activity;
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(c)
�
Any firearm that is subject to
forfeiture under any other subsection of this section or that is carried
during, visible, or used in furtherance of the commission, attempt to commit,
or conspiracy to commit a covered offense, or any firearm found in proximity to
contraband or to instrumentalities of an offense;
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(d)
�
Contraband [
or untaxed cigarettes in
violation of chapter 245
],
which
shall be seized and summarily
forfeited to the State without regard to the procedures set forth in this
chapter;
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(e)
�
Any proceeds or other property
acquired, maintained, or produced by means of or as a result of the commission
of the covered offense;
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(f)
�
Any property derived from any proceeds
that were obtained directly or indirectly from the commission of a covered
offense;
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(g)
�
Any interest in, security of, claim
against, or property or contractual right of any kind affording a source of
influence over any enterprise that has been established, participated in,
operated, controlled, or conducted in order to commit a covered offense; and
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(h)
�
All books, records, bank statements,
accounting records, microfilms, tapes, computer data, or other data that are
used, intended for use, or that facilitated or assisted in the commission of a
covered offense, or that document the use of the proceeds of a covered offense."
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SECTION
5.
�
This Act does not affect rights and
duties that matured, penalties that were incurred, and proceedings that were
begun before its effective date.
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SECTION
6.
�
Statutory material to be repealed is
bracketed and stricken.
�
New statutory
material is underscored.
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SECTION
7.
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This Act shall take effect upon its
approval.
INTRODUCED BY:
_____________________________
BY REQUEST
Report Title:
DoTAX;
ATG; Tobacco Products; Inspections; Seizures; Asset Forfeiture
Description:
Updates
tobacco enforcement laws to confirm the authority of the Department of Taxation
and the Department of the Attorney General to inspect and seize tobacco
products, including electronic smoking devices and e-liquids, and clarify that
untaxed tobacco products are subject to forfeiture as contraband, without
regard to the procedures set forth in chapter 712A, HRS, in the same manner as
untaxed cigarettes.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.