Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-245-5 — Refund or credit for unused stamps
The department will refund or credit to a licensee who purchased stamps the denominated value of any unused stamps which are returned to the department or the financial institution designated to sell stamps, in accordance with section 231-23, HRS, provided the licensee provides a receipt for the purchase of the stamps.
Source: official text