Section 18-245-7 - Refund or credit for casualty loss(a) The department shall refund or credit to a licensee who purchased stamps, the denominated value of stamps placed on cigarette packages which thereafter become the subject of a casualty loss deduction allowable under chapter 235, HRS, in accordance with section 231-23, HRS.(b) To receive this refund or credit, the licensee shall provide:(1) Evidence that the stamps were placed upon the cigarette packages; and(2) The state income tax return which evidences that these cigarette packages subsequently became the subject of a casualty loss deduction allowed under chapter 235, HRS.[Eff 12/16/2000] (Auth: HRS §§ 245-3, 245-42) (Imp: HRS § 245-3)