Statutes, codes, and regulations
Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATIONChapter 245 - CIGARETTE TAX STAMPING
RETAIL TOBACCO PERMIT
Section 18-245-5 - Refund or credit for unused stamps

Haw. Code R. § 18-245-5

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Current through September, 2024
Section 18-245-5 - Refund or credit for unused stamps

The department will refund or credit to a licensee who purchased stamps the denominated value of any unused stamps which are returned to the department or the financial institution designated to sell stamps, in accordance with section 231-23, HRS, provided the licensee provides a receipt for the purchase of the stamps.

Haw. Code R. § 18-245-5

[Eff 12/16/2000] (Auth: HRS §§ 245-33, 245-42) (Imp: HRS § 245-33)