Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-245-3
Method and manner of affixing stamps
Official textfiles.hawaii.gov
Stamps or stamping indicia shall be HRS §245-22 securely affixed to the bottom of each cigarette package in such a manner that the stamps or stamping indicia are clearly visible, legible and complete.
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…