Haw. Code R. § 18-245-7 - Refund or credit for casualty loss
(a) The department
shall refund or credit to a licensee who purchased stamps, the denominated
value of stamps placed on cigarette packages which thereafter become the
subject of a casualty loss deduction allowable under chapter 235, HRS, in
accordance with section
231-23,
HRS.
(b) To receive this refund or
credit, the licensee shall provide:
(1)
Evidence that the stamps were placed upon the cigarette packages; and
(2) The state income tax return which
evidences that these cigarette packages subsequently became the subject of a
casualty loss deduction allowed under chapter 235, HRS.
Notes
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