§245‑15  Disposition of revenues.  All moneys collected pursuant to this chapter shall be paid into the state treasury as state realizations to be kept and accounted for as provided by law; provided that, of the moneys collected under the tax imposed pursuant to section 245‑3(a) that represents the difference between the 7.0 cents for each cigarette sold, used, or possessed by a wholesaler or dealer under section 245-3(a)(1) and the amount of tax imposed and collected on each cigarette sold, used, or possessed by a wholesaler or dealer under section 245‑3(a)(2), (3), (4), (5), (6), and (7):

     (1)  From September 30, 2006 to September 29, 2007, 1.0 cent shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section [304A-2168], for research and operating expenses;

     (2)  From September 30, 2007 to September 29, 2008:

         (A)  1.5 cents shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section [304A-2168], for research and operating expenses; and

         (B)  0.25 cents of the moneys shall be deposited to the credit of the trauma system special fund established pursuant to section 321‑22.5;

         (C)  0.25 cents of the moneys shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321‑234;

     (3)  From September 30, 2008 to September 29, 2009:

         (A)  2.0 cents shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section [304A-2168], for research and operating expenses; and

         (B)  0.5 cents of the moneys shall be deposited to the credit of the trauma system special fund established pursuant to section 321‑22.5;

         (C)  0.25 cents of the moneys shall be deposited to the credit of the community health centers special fund;

         (D)  0.25 cents of the moneys shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321‑234;

     (4)  From September 30, 2009 to September 29, 2010:

         (A)  2.0 cents shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section [304A-2168], for research and operating expenses; and

         (B)  0.75 cents of the moneys shall be deposited to the credit of the trauma system special fund established pursuant to section 321‑22.5;

         (C)  0.75 cents of the moneys shall be deposited to the credit of the community health centers special fund;

         (D)  0.5 cents of the moneys shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234;

     (5)  From September 30, 2010 to September 29, 2011:

         (A)  2.0 cents shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section [304A-2168], for research and operating expenses; and

         (B)  1.0 cent of the moneys shall be deposited to the credit of the trauma system special fund established pursuant to section 321‑22.5;

         (C)  1.0 cent of the moneys shall be deposited to the credit of the community health centers special fund;

         (D)  1.0 cent of the moneys shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321‑234;

     (6)  From September 30, 2011 and thereafter:

         (A)  2.0 cents shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section [304A-2168], for research and operating expenses; and

         (B)  1.5 cents of the moneys shall be deposited to the credit of the trauma system special fund established pursuant to section 321‑22.5;

         (C)  1.25 cents of the moneys shall be deposited to the credit of the community health centers special fund;

         (D)  1.25 cents of the moneys shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234.

The department shall provide an annual accounting of these dispositions to the legislature. [L 1939, c 220, §16; RL 1945, §5765; RL 1955, §125-15; HRS §245-15; am L 2000, c 249, §§10, 20(2); am L 2001, c 270, §6; am L 2002, c 94, §3; am L 2006, c 316, §8]