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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 245-25

245-25

Official textcapitol.hawaii.gov


[§245-25] Purchase of stamps; when;
by licensee or designee.

# (a)

A licensee may apply to the department to purchase stamps beginning December 15, 2000.

# (b)

A licensee may authorize a designee to order purchases of stamps for the licensee at a location where stamps are sold. Authorization of a designee shall be in writing. The written authorization shall continue in effect until written notice of revocation of the authority is delivered at the sales location in the manner prescribed by rule.

Last amended: [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 245-4 · REPEALED
  2. 245-5 · Returns
  3. 245-6 · Payment of taxes; penalties
  4. 245-7 · 245-7
  5. 245-8 · Records to be kept
  6. 245-9 · Inspection
  7. 245-10 · Appeals
  8. 245-11 · Chapter 235 and chapter 237 applicable
  9. 245-12 · Investigations; contempts; fees
  10. 245-13 · Administration by director; rules and regulations
  11. 245-14 · REPEALED
  12. 245-15 · Disposition of revenues
  13. 245-16 · Unlawful shipment of cigarettes; penalty; reports; liability…
  14. 245-16.5 · Unlawful shipment of tobacco products; penalty; liability…
  15. 245-17 · 245-17
  16. 245-21 · Payment of tax through use of stamps; exemptions
  17. 245-22 · Affixation; required prior to distribution; method and manner
  18. 245-22.5 · Prohibition against stamping or sale of cigarettes not…
  19. 245-23 · Department to furnish stamps; designs, specifications, and…
  20. 245-24 · Sales through financial institutions
  21. 245-25 · 245-25
  22. 245-26 · Price; payment
  23. 245-27 · to 245-30 REPEALED
  24. 245-32 · Tax refund or credit for cigarettes and tobacco products…
  25. 245-33 · Unused stamps; cancellation of stamps
  26. 245-34 · Approval of department required for transfer of stamps
  27. 245-35 · 245-35
  28. 245-36 · Counterfeiting stamps
  29. 245-37 · Sale or purchase of packages of cigarettes without stamps;…
  30. 245-38 · Vending unstamped cigarettes
  31. 245-39 · Penalty exemptions; presumptions
  32. 245-40 · Forfeitures; disposition
  33. 245-41 · Enforcement; injunction; disposition of fines
  34. 245-41.5 · Cigarette tax stamp administrative special fund
  35. 245-42 · 245-42
  36. 245-51 · Export and foreign cigarettes prohibited
  37. 245-52 · Alteration of packaging prohibited
  38. 245-53 · Criminal penalties for illegal sale of export or foreign…
  39. 245-54 · Confiscation and seizure of illegal export or foreign…
  40. 245-55 · Forfeiture
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