Refund or credit for casualty loss

(a) The department shall refund or credit to a licensee who purchased stamps, the denominated value of stamps placed on cigarette packages which thereafter become the subject of a casualty loss deduction allowable under chapter 235, HRS, in accordance with section 231- 23, HRS. §18-245-8 CIGARETTE TAX STAMPING (b) To receive this refund or credit, the licensee shall provide: (1) Evidence that the stamps were placed upon the cigarette packages; and (2) The state income tax return which evidences that these cigarette packages subsequently became the subject of a casualty loss deduction allowed under chapter 235, HRS.