Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 245 - CIGARETTE TAX STAMPING
RETAIL TOBACCO PERMIT
- Section 18-245-2.5-1 - Retail tobacco permit
- Section 18-245-2.5-2 - Renewal of retail tobacco permit; notification of change
- Section 18-245-2.5-3 - Notice of revocation, suspension, or declination to renew a retail tobacco permit
- Section 18-245-2.5-4 - Good cause to suspend, revoke, or decline to renew a retail tobacco permit
- Section 18-245-2.5-5 - Demand for a hearing
- Section 18-245-2.5-6 - Proceedings upon demand for hearing on action taken relating to a tobacco retail permit
- Section 18-245-3 - Method and manner of affixing stamps
- Section 18-245-4 - Adherence of stamps
- Section 18-245-5 - Refund or credit for unused stamps
- Section 18-245-6 - Refund or credit for cigarettes shipped outside of the State for sale or use outside the State
- Section 18-245-7 - Refund or credit for casualty loss
- Section 18-245-8 - Requirements for refund or credit
- Section 18-245-9 - Authorization of designee to purchase stamps for licensee; revocation of
- Section 18-245-10 - Deferred-payment purchase
- Section 18-245-11 - Deferred-payment purchase; bonds
- Section 18-245-12 - Purchase of stamps through a designated bank; method of payment; bonds for returned business checks; accounts at the designated bank
- Section 18-245-13 - Transfer of stamps
- Section 18-245-14 - Reporting requirement for missing shipments of stamped cigarettes and damaged or otherwise unusable stamps
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