Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-245-2-2
Notice of revocation, suspension, or declination to renew
# (a)
Before the department may revoke or suspend a license or decline to renew a license, the department shall mail a notice of its intention to revoke, suspend, or decline to renew the license to the licensee at its last known address appearing in the records of the department (unless the department has been notified by the U.S. Postal Service that the address is invalid and there is no forwarding address for the licensee); provided, that this section shall not apply to automatic forfeiture based on the failure to file an application within the period provided by chapter 245 or any rule adopted under chapter 245.
# (b)
In the event the department is unable to provide notice by mail as provided in subsection (a), the department may give notice of its intention to revoke, suspend, or decline to renew a license by publishing the notice once in each of two successive weeks (two total publications) in a newspaper of general circulation published in the CIGARETTE TAX STAMPING
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…