SB 3076: DoTAX; ATG; Tobacco Products; Asset Forfeiture; Inspections; Seizures; Stamps
- Session Year: 2025-2026
- House: Senate
- Latest Version Date: 2026-04-30
Current Status:
Passed
(2026-07-10: Act 229, on 07/10/2026 (Gov. Msg. No. 1331).)
Introduced
In Committee
First Chamber
In Committee
Second Chamber
Final Decking
Enacted
Clarifies that untaxed tobacco products are subject to forfeiture as contraband, without regard to the procedures set forth in Hawaii's asset forfeiture law in the same manner as untaxed cigarettes. Confirms 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. Effective 9/1/2026. (CD1)
Clarifies that untaxed tobacco products are subject to forfeiture as contraband, without regard to the procedures set forth in Hawaii's asset forfeiture law in the same manner as untaxed cigarettes. Confirms 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. Amends the fine for corporations that unlawfully sell or purchase packages of cigarettes without stamps. Effective 7/1/3000. (HD2)
Clarifies that untaxed tobacco products are subject to forfeiture as contraband, without regard to the procedures set forth in Hawaii's asset forfeiture law in the same manner as untaxed cigarettes. Confirms 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. Effective 7/1/3000. (HD1)
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. Clarifies 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. (SD1)
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.
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THE SENATE |
S.B. NO. |
3076 |
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THIRTY-THIRD LEGISLATURE, 2026 |
S.D. 1 |
|
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STATE OF HAWAII |
H.D. 2 |
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|
|
C.D. 1 |
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A BILL FOR AN ACT
RELATING TO TOBACCO ENFORCEMENT.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
The purpose of this Act is to update tobacco enforcement laws to:
(1) 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; and
(2) 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.
SECTION 2. Chapter 245, Hawaii Revised Statutes, is amended by adding a new section to part I to be appropriately designated and to read as follows:
"§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."
SECTION 3. Section 245-9, Hawaii Revised Statutes, is amended by amending subsections (b) and (c) to read as follows:
"(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.
(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."
SECTION 4. Section 712A-5, Hawaii Revised Statutes, is amended by amending subsection (1) to read as follows:
"(1) The following shall be subject to forfeiture:
(a) Property described in a statute authorizing forfeiture;
(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;
(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;
(d) Contraband [or untaxed cigarettes in
violation of chapter 245,] that shall be seized and summarily
forfeited to the State without regard to the procedures set forth in this
chapter;
(e) Any proceeds or other property acquired, maintained, or produced by means of or as a result of the commission of the covered offense;
(f) Any property derived from any proceeds that were obtained directly or indirectly from the commission of a covered offense;
(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
(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."
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.
SECTION 6. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 7. This Act shall take effect on September 1, 2026.
Report Title:
DoTAX; ATG; Tobacco Products; Asset Forfeiture; Inspections; Seizures; Stamps
Description:
Clarifies that untaxed tobacco products are subject to forfeiture as contraband, without regard to the procedures set forth in Hawaii's asset forfeiture law in the same manner as untaxed cigarettes. Confirms 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. Effective 9/1/2026. (CD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
|
THE SENATE |
S.B. NO. |
3076 |
|
THIRTY-THIRD LEGISLATURE, 2026 |
S.D. 1 |
|
|
STATE OF HAWAII |
H.D. 2 |
|
|
|
|
|
|
|
||
|
|
||
A BILL FOR AN ACT
RELATING TO TOBACCO ENFORCEMENT.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
The purpose of this Act is to update tobacco enforcement laws to:
(1) 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;
(2) 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
(3) Amend the fine for the sale or purchase of packages of cigarettes without stamps for corporations.
SECTION 2. Chapter 245, Hawaii Revised Statutes, is amended by adding a new section to part I to be appropriately designated and to read as follows:
"§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."
SECTION 3. Section 245-9, Hawaii Revised Statutes, is amended by amending subsections (b) and (c) to read as follows:
"(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.
(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."
SECTION 4. Section 245-37, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:
"(c) In addition to any other authorized disposition, a corporation found in violation of:
(1) Subsection
(a) is subject to a fine in an amount not to exceed [$50,000;] $ ;
and
(2) Subsection
(b) is subject to a fine in an amount not to exceed [$25,000.] $ ."
SECTION 5. Section 712A-5, Hawaii Revised Statutes, is amended by amending subsection (1) to read as follows:
"(1) The following shall be subject to forfeiture:
(a) Property described in a statute authorizing forfeiture;
(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;
(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;
(d) Contraband [or untaxed cigarettes in
violation of chapter 245,] that shall be seized and summarily
forfeited to the State without regard to the procedures set forth in this
chapter;
(e) Any proceeds or other property acquired, maintained, or produced by means of or as a result of the commission of the covered offense;
(f) Any property derived from any proceeds that were obtained directly or indirectly from the commission of a covered offense;
(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
(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."
SECTION 6. This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date.
SECTION 7. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 8. This Act shall take effect on July 1, 3000.
Report Title:
DoTAX; ATG; Tobacco Products; Asset Forfeiture; Inspections; Seizures; Stamps
Description:
Clarifies that untaxed tobacco products are subject to forfeiture as contraband, without regard to the procedures set forth in Hawaii's asset forfeiture law in the same manner as untaxed cigarettes. Confirms 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. Amends the fine for corporations that unlawfully sell or purchase packages of cigarettes without stamps. Effective 7/1/3000. (HD2)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
|
THE SENATE |
S.B. NO. |
3076 |
|
THIRTY-THIRD LEGISLATURE, 2026 |
S.D. 1 |
|
|
STATE OF HAWAII |
H.D. 1 |
|
|
|
|
|
|
|
||
|
|
||
A BILL FOR AN ACT
RELATING TO TOBACCO ENFORCEMENT.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
The purpose of this Act is to update tobacco enforcement laws to:
(1) 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; and
(2) 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.
SECTION 2. Chapter 245, Hawaii Revised Statutes, is amended by adding a new section to part I to be appropriately designated and to read as follows:
"§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."
SECTION 3. Section 245-9, Hawaii Revised Statutes, is amended by amending subsections (b) and (c) to read as follows:
"(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.
(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."
SECTION 4. Section 712A-5, Hawaii Revised Statutes, is amended by amending subsection (1) to read as follows:
"(1) The following shall be subject to forfeiture:
(a) Property described in a statute authorizing forfeiture;
(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;
(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;
(d) Contraband [or untaxed cigarettes in
violation of chapter 245,] that shall be seized and summarily
forfeited to the State without regard to the procedures set forth in this
chapter;
(e) Any proceeds or other property acquired, maintained, or produced by means of or as a result of the commission of the covered offense;
(f) Any property derived from any proceeds that were obtained directly or indirectly from the commission of a covered offense;
(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
(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."
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.
SECTION 6. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 7. This Act shall take effect on July 1, 3000.
Report Title:
DoTAX; ATG; Tobacco Products; Asset Forfeiture; Inspections; Seizures
Description:
Clarifies that untaxed tobacco products are subject to forfeiture as contraband, without regard to the procedures set forth in Hawaii's asset forfeiture law in the same manner as untaxed cigarettes. Confirms 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. Effective 7/1/3000. (HD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
|
THE SENATE |
S.B. NO. |
3076 |
|
THIRTY-THIRD LEGISLATURE, 2026 |
S.D. 1 |
|
|
STATE OF HAWAII |
|
|
|
|
|
|
|
|
||
|
|
||
A BILL FOR AN ACT
RELATING TO TOBACCO ENFORCEMENT.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
The purpose of this Act is to:
(1) 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
(2) 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.
SECTION 2. Chapter 245, Hawaii Revised Statutes, is amended by adding a new section to part I to be appropriately designated and to read as follows:
"§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."
SECTION 3. Section 245-9, Hawaii Revised Statutes, is amended by amending subsections (b) and (c) to read as follows:
"(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.
(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."
SECTION 4. Section 712A-5, Hawaii Revised Statutes, is amended by amending subsection (1) to read as follows:
"(1) The following shall be subject to forfeiture:
(a) Property described in a statute authorizing forfeiture;
(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;
(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;
(d) Contraband [or untaxed cigarettes in
violation of chapter 245,] that shall be seized and summarily forfeited
to the State without regard to the procedures set forth in this chapter;
(e) Any proceeds or other property acquired, maintained, or produced by means of or as a result of the commission of the covered offense;
(f) Any property derived from any proceeds that were obtained directly or indirectly from the commission of a covered offense;
(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
(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."
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.
SECTION 6. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 7. This Act shall take effect upon its approval.
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. Clarifies 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. (SD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
|
THE SENATE |
S.B. NO. |
3076 |
|
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:
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:
"§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."
SECTION 3. Section 245-9, Hawaii Revised Statutes, is amended by amending subsections (b) and (c) to read as follows:
"(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.
(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."
SECTION 4. Section 712A-5, Hawaii Revised Statutes, is amended by amending subsection (1) to read as follows:
"(1) The following shall be subject to forfeiture:
(a) Property described in a statute authorizing forfeiture;
(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;
(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;
(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;
(e) Any proceeds or other property acquired, maintained, or produced by means of or as a result of the commission of the covered offense;
(f) Any property derived from any proceeds that were obtained directly or indirectly from the commission of a covered offense;
(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
(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."
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.
SECTION 6. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 7. This Act shall take effect upon its approval.
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INTRODUCED BY: |
_____________________________ |
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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.
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Date
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Status
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|---|---|
| Jul 10, 2026 | Act 229, on 07/10/2026 (Gov. Msg. No. 1331). |
| Jul 10, 2026 | Act 229, 07/10/2026 (Gov. Msg. No. 1331). |
| May 8, 2026 | Enrolled to Governor. |
| May 8, 2026 | Received notice of passage on Final Reading in House (Hse. Com. No. 888). |
| May 6, 2026 | Received notice of Final Reading (Sen. Com. No. 816). |
| May 6, 2026 | Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Kong voting no (1) and none excused (0). |
| May 6, 2026 | Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none. |
| May 1, 2026 | Forty-eight (48) hours notice Wednesday, 05-06-26. |
| May 1, 2026 | Reported from Conference Committee (Conf Com. Rep. No. 104-26) as amended in (CD 1). |
| May 1, 2026 | 48 Hrs. Notice (as amended CD 1) 05-06-26. |
| May 1, 2026 | Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 104-26). |
| Apr 30, 2026 | The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 4 Ayes: Representative(s) Tarnas, Hartsfield, Poepoe, Garcia; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none. |
| Apr 29, 2026 | The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 3 Aye(s): Senator(s) Rhoads, Elefante, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. |
| Apr 28, 2026 | Conference committee meeting to reconvene on 04-29-26 2:00PM; CR 325. |
| Apr 27, 2026 | Conference Committee Meeting will reconvene on Tuesday 04-28-26 2:00PM in conference room 325. |
| Apr 24, 2026 | Conference Committee Meeting will reconvene on Monday 04-27-26 2:00PM in conference room 325. |
| Apr 23, 2026 | Conference committee meeting to reconvene on 04-24-26 3:10PM; Conference Room 325. |
| Apr 22, 2026 | Conference committee meeting scheduled for 04-23-26 2:35PM; Conference Room 325. |
| Apr 21, 2026 | Received notice of Senate conferees (Sen. Com. No. 718). |
| Apr 21, 2026 | Senate Conferees Appointed: Rhoads Chair; Elefante Co-Chair; Awa. |
| Apr 21, 2026 | Received notice of appointment of House conferees (Hse. Com. No. 800). |
| Apr 21, 2026 | House Conferees Appointed: Tarnas, Hartsfield Co-Chairs; Poepoe, Garcia. |
| Apr 16, 2026 | Received notice of disagreement (Sen. Com. No. 710). |
| Apr 16, 2026 | Senate disagrees with House amendments. |
| Apr 16, 2026 | Received from House (Hse. Com. No. 739). |
| Apr 14, 2026 | Passed Third Reading as amended in HD 2 with none voting aye with reservations; none voting no (0) and none excused (0). Transmitted to Senate. |
| Apr 10, 2026 | Forty-eight (48) hours notice Tuesday, 04-14-26. |
| Apr 10, 2026 | Reported from FIN (Stand. Com. Rep. No. 2159-26) as amended in HD 2, recommending passage on Third Reading. |
| Apr 7, 2026 | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 15 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Morikawa. |
| Apr 2, 2026 | Bill scheduled for decision making on Tuesday, 04-07-26 10:10AM in conference room 308 VIA VIDEOCONFERENCE. |
| Apr 2, 2026 | The committee(s) on FIN recommend(s) that the measure be deferred until 04-07-26. |
| Mar 31, 2026 | Bill scheduled to be heard by FIN on Thursday, 04-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. |
| Mar 25, 2026 | Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Matsumoto, Perruso excused (2). |
| Mar 25, 2026 | Reported from JHA (Stand. Com. Rep. No. 1407-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN. |
| Mar 17, 2026 | The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 10 Ayes: Representative(s) Tarnas, Poepoe, Belatti, Cochran, Hashem, Kahaloa, Sayama, Takayama, Garcia, Shimizu; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none. |
| Mar 12, 2026 | Bill scheduled to be heard by JHA on Tuesday, 03-17-26 2:00PM in House conference room 325 VIA VIDEOCONFERENCE. |
| Mar 10, 2026 | Referred to JHA, FIN, referral sheet 16 |
| Mar 10, 2026 | Pass First Reading |
| Mar 6, 2026 | Received from Senate (Sen. Com. No. 103) in amended form (SD 1). |
| Mar 6, 2026 | Report Adopted; Passed Third Reading. Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Ihara). Transmitted to House. |
| Mar 5, 2026 | One Day Notice 03-06-26. |
| Mar 5, 2026 | Reported from WAM (Stand. Com. Rep. No. 2728) with recommendation of passage on Third Reading. |
| Mar 2, 2026 | The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. |
| Feb 27, 2026 | The committee on WAM has rescheduled its decision making to 03-02-26 10:02AM; CR 211 & Videoconference. |
| Feb 23, 2026 | The committee(s) on WAM will hold a public decision making on 03-02-26 10:31AM; Conference Room 211 & Videoconference. |
| Feb 17, 2026 | Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. |
| Feb 17, 2026 | Reported from JDC (Stand. Com. Rep. No. 2286) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. |
| Feb 10, 2026 | The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 5 Aye(s): Senator(s) Rhoads, Gabbard, Chang, San Buenaventura, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. |
| Feb 5, 2026 | The committee(s) on JDC has scheduled a public hearing on 02-10-26 9:15AM; Conference Room 016 & Videoconference. |
| Jan 30, 2026 | Referred to JDC, WAM. |
| Jan 28, 2026 | Passed First Reading. |
| Jan 28, 2026 | Introduced. |
| Jan 26, 2026 | Pending Introduction. |
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Date
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Description
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Location
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Votes
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| May 6, 2026 | Final Reading | House Floor |
Passed |
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| May 6, 2026 | Final Reading | Senate Floor |
Passed |
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| Apr 14, 2026 | Third Reading | House Floor |
Passed |
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| Apr 7, 2026 | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS | House Standing Committee on Finance |
Passed |
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| Mar 17, 2026 | The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS | House Standing Committee on Judiciary & Hawaiian Affairs |
Passed |
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| Mar 6, 2026 | Third Reading | Senate Floor |
Passed |
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| Mar 2, 2026 | The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED | Senate Standing Committee on Ways and Means |
Passed |
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| Feb 10, 2026 | The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS | Senate Standing Committee on Judiciary |
Passed |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
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Organization
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Position
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Date
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| CARES | Community Advocacy Research Education Services | *** Support | Feb 10, 2026 |
| Coalition for a Tobacco-Free Hawai‘i | *** Support | Apr 2, 2026 |
| Community Advocacy Research Education Services | ** Support | |
| Department of Health | *** Support | Apr 2, 2026 |
| Department of Health | *** Support | Mar 17, 2026 |
| Department of Taxation | *** Support | Apr 2, 2026 |
| Department of the Attorney General | ** Support | |
| Department of the Attorney General | *** Support | Apr 2, 2026 |
| Hawai‘i Public Health Institute | *** Support | Apr 2, 2026 |
| State of Hawaii Department of Taxation | *** Support | Mar 17, 2026 |
STAND. COM. REP. NO. 2728
Honolulu, Hawaii
RE: S.B. No. 3076
S.D. 1
Honorable Ronald D. Kouchi
President of the Senate
Thirty-Third State Legislature
Regular Session of 2026
State of Hawaii
Sir:
Your Committee on Ways and Means, to which was referred S.B. No. 3076, S.D. 1, entitled:
"A BILL FOR AN ACT RELATING TO TOBACCO ENFORCEMENT,"
begs leave to report as follows:
The purpose and intent of this measure is to update the State's tobacco enforcement laws.
More specifically, this measure:
(1) Confirms 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
(2) Clarifies that untaxed tobacco products are subject to forfeiture as contraband in the same manner as untaxed cigarettes, without regard to the procedures set forth in Chapter 712A, Hawaii Revised Statutes.
Your Committee received written comments in support of this measure from the Department of the Attorney General, Department of Health, Hawaii Public Health Institute, and one individual.
Your Committee received written comments in opposition to this measure from one individual.
Your Committee 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. Your Committee believes that this measure will fulfill the intent of Act 62, Session Laws of Hawaii 2023.
As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 3076, S.D. 1, and recommends that it pass Third Reading.
Respectfully submitted on behalf of the members of the Committee on Ways and Means,
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________________________________ DONOVAN M. DELA CRUZ, Chair |
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STAND. COM. REP. NO. 2286
Honolulu, Hawaii
RE: S.B. No. 3076
S.D. 1
Honorable Ronald D. Kouchi
President of the Senate
Thirty-Third State Legislature
Regular Session of 2026
State of Hawaii
Sir:
Your Committee on Judiciary, to which was referred S.B. No. 3076 entitled:
"A BILL FOR AN ACT RELATING TO TOBACCO ENFORCEMENT,"
begs leave to report as follows:
The purpose and intent of this measure is to:
(1) 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
(2) 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.
Your Committee received testimony in support of this measure from the Department of the Attorney General, Department of Taxation, Department of Health, Hawaiʻi Public Health Institute, Community Advocacy Research Education Services, and one individual.
Your Committee finds that Act 62, Session Laws of Hawaii 2023, established a new excise tax on electronic smoking devices and e-liquids. To ensure that the Department of the Attorney General and Department of Taxation can effectively enforce the State's tax laws, it is necessary to strengthen and expand their enforcement authority. This measure will provide enforcement parity between cigarettes and newly taxed tobacco products, including electronic smoking devices and e-liquids, to protect public health, particularly that of the State's youth who have been disproportionately affected by the vaping epidemic.
Your Committee has amended this measure by making technical, nonsubstantive amendments for the purposes of clarity and consistency.
As affirmed by the record of votes of the members of your Committee on Judiciary that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 3076, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 3076, S.D. 1, and be referred to your Committee on Ways and Means.
Respectfully submitted on behalf of the members of the Committee on Judiciary,
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________________________________ KARL RHOADS, Chair |
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Date
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Testimony PDF
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|---|---|
| Apr 2, 2026 | SB3076_HD1_TESTIMONY_FIN_04-02-26_.PDF |
| Mar 17, 2026 | SB3076_SD1_TESTIMONY_JHA_03-17-26_.PDF |
| Mar 1, 2026 | SB3076_SD1_TESTIMONY_WAM_03-02-26_.PDF |
| Feb 10, 2026 | SB3076_TESTIMONY_JDC_02-10-26_.PDF |
Discussed in Hearing
1MIN
Conference Committee
43SEC
Conference Committee
31SEC
Conference Committee
35SEC
Conference Committee
1MIN
Conference Committee
9MIN
House Standing Committee on Judiciary & Hawaiian Affairs
25SEC
House Standing Committee on Judiciary & Hawaiian Affairs
12SEC
Senate Standing Committee on Ways and Means
Bill Author
Bill Co-Author(s):