Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 245 - CIGARETTE TAX STAMPING
Section 18-245-2 - Preparation and sale of stamps
Universal Citation: HI Admin Rules 18-245-2
Current through February, 2024
The department shall prescribe, prepare, and furnish stamps of such design, specifications, denominations and quantities as may be necessary for the payment of the tax imposed by section 245- 3, HRS, and may provide for the issuance and exclusive use of stamps of a new design and forbid the use of stamps of any other design. In lieu of stamps, the department may also allow the use of other stamping indicia implemented through the use of computers or machines or any other device.
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