HRS §245-33
Getting a refund for unused tax stamps
The tax department must make rules for giving a refund or credit to a licensee for unused stamps, based on the stamp's face value minus any discount. The department can also set rules for canceling those stamps.
The statute, as written — 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.
Sections this one refers to
§245-22 Cigarette tax stamps: when and how they must be put on packages
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