HAR § 18-245-6 — Refund or credit for cigarettes shipped outside of the State for sale or use outside the State

(a) Whenever any cigarette packages upon which stamps have been placed have been shipped to a point outside the State where they are resold or otherwise consumed or used outside the State, the licensee shall be entitled to a refund or credit of the denominated value of stamps placed on such cigarette packages, in accordance with section 231-23, HRS. (b) To receive this refund or credit, the licensee shall provide: (1) Evidence that stamps were placed upon the cigarette packages; and (2) Either a certificate from the entity to whom the cigarette packages are resold or received for use or consumption, prescribed by the department, or alternative documentation which establishes that the licensee has shipped the cigarette packages to a point outside the State where they will be resold, consumed, or used outside the State.