Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-245-4
Adherence of stamps
Official textfiles.hawaii.gov
Stamps or stamping indicia shall be affixed in such manner as to adhere securely to the bottom of each cigarette package. If the cigarette packages are wrapped in or covered by some substance to which the stamps or stamping indicia do not readily adhere, such wrapper or covering must be roughened or treated so that stamps or stamping indicia will adhere securely thereto.
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…