HRS §245-33
Getting a refund for unused tax stamps
Read the official text at capitol.hawaii.gov ↗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
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
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
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.