HAR §18-245-13. Transfer of stamps

Licensees may not sell, exchange, or transfer unaffixed stamps without prior written approval by the department. The request for written approval shall be accompanied by documentation signed by both the party transferring the stamps and the party receiving the stamps with the following information: (1) Names and addresses of the parties transferring the stamps and receiving the stamps; (2) Serial numbers of the stamps involved; (3) Number of stamps involved and dollar amount of the stamps involved; (4) Reason for the transfer; and (5) Any other information the department may require. [Eff 12/16/2000](Auth: HRS §§245-34, 245-42)(Imp: HRS §245-34) §18-245-14 Reporting requirement for missing shipments of stamped cigarettes and damaged or otherwise unusable stamps. Licensees must report to the department of the attorney general, information on missing shipments of stamped cigarettes and damaged stamps or stamps which have become unusable, within twenty-four hours of the discovery that the shipments are missing or the stamps have been damaged or have become unusable. Licensees shall report the following information to the department of the attorney general on missing shipments of stamped cigarettes and damaged or otherwise unusable stamps: (1) Name and address of licensee; (2) Serial numbers of the stamps involved; (3) Number of stamps involved and dollar amount of the stamps involved; (4) In the case of missing shipments, the name and address of the entity to whom the stamped cigarettes were shipped to; and (5) Any other information the department of the attorney general may require. [Eff 12/16/2000] (Auth: HRS §245-42)(Imp: HRS §§245-41, 245-42) HRS §245-34 HRS §245-41 CIGARETTE TAX STAMPING 245- 10 (Unofficial Compilation as of 12/31/2025) [THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.]