Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-245-14
Reporting requirement for missing shipments of stamped cigarettes and damaged or otherwise unusable stamps
Licensees must report to the department of the attorney general, information on missing shipments of stamped cigarettes and damaged stamps or stamps which have become unusable, within twenty-four hours of the discovery that the shipments are missing or the stamps have been damaged or have become unusable. Licensees shall report the following information to the department of the attorney general on missing shipments of stamped cigarettes and damaged or otherwise unusable stamps:
# (1)
Name and address of licensee;
# (2)
Serial numbers of the stamps involved;
# (3)
Number of stamps involved and dollar amount of the stamps involved;
# (4)
In the case of missing shipments, the name and address of the entity to whom the stamped cigarettes were shipped to; and (5) Any other information the department of the attorney general may require.
Source: view the official PDF
In this chapter (25 sections)
- 18-245-1 · Definitions
- 18-245-2 · Preparation and sale of stamps
- 18-245-2-1 · License; renewal of license; notification of change
- 18-245-2-2 · Notice of revocation, suspension, or declination to renew
- 18-245-2-3 · Good cause to suspend, revoke, or decline to renew a…
- 18-245-2-4 · State; provided, that this section shall not apply to…
- 18-245-2-5 · Proceedings upon demand for hearing on action taken…
- 18-245-2.5-1 · Retail tobacco permit
- 18-245-2.5-2 · Renewal of retail tobacco permit; notification of change
- 18-245-2.5-3 · Notice of revocation, suspension, or declination to…
- 18-245-2.5-4 · Good cause to suspend, revoke, or decline to renew a…
- 18-245-2.5-5 · Demand for a hearing
- 18-245-2.5-6 · Proceedings upon demand for hearing on action taken…
- 18-245-3 · Method and manner of affixing stamps
- 18-245-4 · Adherence of stamps
- 18-245-5 · Refund or credit for unused stamps
- 18-245-6 · Refund or credit for cigarettes shipped outside of the State…
- 18-245-7 · Refund or credit for casualty loss
- 18-245-8 · Requirements for refund or credit
- 18-245-9 · Authorization of designee to purchase stamps for licensee;…
- 18-245-10 · Deferred-payment purchase
- 18-245-11 · Deferred-payment purchase; bonds
- 18-245-12 · Purchase of stamps through a designated bank; method of…
- 18-245-13 · Transfer of stamps
- 18-245-14 · Reporting requirement for missing shipments of stamped…