Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-245-9
Authorization of designee to purchase stamps for licensee; revocation of authorization
# (a)
The department shall sell stamps only to persons holding licenses as required by section 245-2, HRS, or their designee. A designee may purchase stamps provided that:
# (1)
Written authorization is made naming the designee and identifying the designee by means of a signature or any other means of identification the department or designated bank may require;
# (2)
The written authorization and means of identification as required in section (a)(1) is delivered by certified mail or hand delivery to the stamp sales location at which the designee will be purchasing the stamps; and (3) Only a person who is not a minor is eligible to be a designee to purchase the stamps.
# (b)
The written authorization shall continue in effect until written notice of revocation of the authority by the licensee is delivered by certified mail or by hand delivery to the stamp sales location at which the designee has been purchasing the stamps.
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…