Hawaii Revised Statutes 245-33 – Unused stamps; cancellation of stamps
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Terms Used In Hawaii Revised Statutes 245-33
- Department: means the department of taxation. See Hawaii Revised Statutes 245-1
- distribution: means to sell, ship, transfer, give, or deliver to another, or to leave, barter, or exchange with another, or to offer or agree to do the same. See Hawaii Revised Statutes 245-1
- Licensee: means the holder of a license as a wholesaler or dealer granted under this chapter. See Hawaii Revised Statutes 245-1
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 distribution; method and manner” class=”unlinked-ref” datatype=”S” sessionyear=”2022″ statecd=”HI”>245-22(e) of any unused stamps. The department may provide by rule for the cancellation of stamps.