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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 245-33

Unused stamps; cancellation of stamps

Official textcapitol.hawaii.gov


§245-33 Unused stamps; cancellation of stamps. The department shall adopt rules for a refund or credit to a licensee in the amount of the denominated values less any discount applied pursuant to section 245-22(e) of any unused stamps. The department may provide by rule for the cancellation of stamps.

Last amended: [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3; am L 2021, c 116, §10] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 245-8 · Records to be kept
  2. 245-9 · Inspection
  3. 245-10 · Appeals
  4. 245-11 · Chapter 235 and chapter 237 applicable
  5. 245-12 · Investigations; contempts; fees
  6. 245-13 · Administration by director; rules and regulations
  7. 245-14 · REPEALED
  8. 245-15 · Disposition of revenues
  9. 245-16 · Unlawful shipment of cigarettes; penalty; reports; liability…
  10. 245-16.5 · Unlawful shipment of tobacco products; penalty; liability…
  11. 245-17 · 245-17
  12. 245-21 · Payment of tax through use of stamps; exemptions
  13. 245-22 · Affixation; required prior to distribution; method and manner
  14. 245-22.5 · Prohibition against stamping or sale of cigarettes not…
  15. 245-23 · Department to furnish stamps; designs, specifications, and…
  16. 245-24 · Sales through financial institutions
  17. 245-25 · 245-25
  18. 245-26 · Price; payment
  19. 245-27 · to 245-30 REPEALED
  20. 245-32 · Tax refund or credit for cigarettes and tobacco products…
  21. 245-33 · Unused stamps; cancellation of stamps
  22. 245-34 · Approval of department required for transfer of stamps
  23. 245-35 · 245-35
  24. 245-36 · Counterfeiting stamps
  25. 245-37 · Sale or purchase of packages of cigarettes without stamps;…
  26. 245-38 · Vending unstamped cigarettes
  27. 245-39 · Penalty exemptions; presumptions
  28. 245-40 · Forfeitures; disposition
  29. 245-41 · Enforcement; injunction; disposition of fines
  30. 245-41.5 · Cigarette tax stamp administrative special fund
  31. 245-42 · 245-42
  32. 245-51 · Export and foreign cigarettes prohibited
  33. 245-52 · Alteration of packaging prohibited
  34. 245-53 · Criminal penalties for illegal sale of export or foreign…
  35. 245-54 · Confiscation and seizure of illegal export or foreign…
  36. 245-55 · Forfeiture
  37. 245-56 · Affixing of cigarette tax stamps to export cigarettes or…
  38. 245-57 · Documentation of foreign cigarettes
  39. 245-58 · Illegal sale of export or foreign cigarettes; revocation or…
  40. 245-59 · Unfair trade practices
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