HAR §18-245-8. Requirements for refund or credit

No credit or refund shall be allowed under sections 18-245-5, 18-245-6, or 18-245-7, unless the claim for the credit or refund is filed as follows: (1) If a monthly return is timely filed, or is filed within five years after the date prescribed for filing the monthly return, then the credit or refund must be claimed within five years after the date the monthly return was filed or the date prescribed for filing the monthly return, whichever is later. (2) If a monthly return is not filed, or is filed more than five years after the date prescribed for filing the monthly return, a claim for credit or refund must be filed within: (A) Five years after the payment of the tax; or (B) Five years after the date prescribed for the filing of the monthly return, whichever is later. [Eff 12/16/2000](Auth: HRS §§245-11, 245-42)(Imp: HRS §§245-32, 245-33, 245-3) §18-245-9 Authorization of designee to purchase stamps for licensee; revocation of authorization. (a) The department shall sell stamps only to persons holding licenses as required by section 245-2, HRS, or their designee. A designee may purchase stamps provided that: (1) Written authorization is made naming the designee and identifying the designee by means of a signature or any other means of identification the department or designated bank may require; (2) The written authorization and means of identification as required in section (a)(1) is delivered by certified mail or hand delivery to the stamp sales location at which the designee will be purchasing the stamps; and (3) Only a person who is not a minor is eligible to be a designee to purchase the stamps. (b) The written authorization shall continue in effect until written notice of revocation of the authority by the licensee is delivered by certified mail or by hand delivery to the stamp sales location at which the designee has been purchasing the stamps. [Eff 12/16/2000](Auth: HRS §§245-25, 245-42)(Imp: HRS §245-25)