Form M-108 - Credit For Cigarette Tax Stamp Rolls - 2011 Page 2
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1
2FORM M-108
(REV. 2011)
page 2
purpose of Form M-108
Hawaii District Office
Kauai District Office
75 Aupuni Street, #101
3060 Eiwa St., #105
Form M-108 is used to obtain a credit for the return of unused
Hilo, HI 96720-4245
Lihue, HI 96766-1889
rolls of Hawaii cigarette tax stamps by June 30, 2011. Please
Toll-Free: 1-800-222-3229
Toll-Free: 1-800-222-3229
note that the Department of Taxation can provide credit only
tax information and forms:
for the denominated value of the cigarette tax stamps returned
per Hawaii Administrative Rules section 18-245-5. No credit
is available for the cost of the stamps fee or the enforcement
where to Submit Form M-108
fee.
Two copies of Form M-108, the unused rolls of cigarette tax
GEnERaL inStRuCtiOnS
stamps and the copies of receipts for the purchase of the
stamps and any incremental tax paid may be submitted to the
Sections 245-21 and 245-22, HRS, provide that licensees, as
Department of Taxation, Oahu District Office, 830 Punchbowl
defined in section 245-1, HRS, shall pay the cigarette tax
Street, Honolulu, Hawaii 96813, Room 124 by June 30, 2011.
through the use of cigarette tax stamps and that licensees are
Do not mail. The Department of Taxation will not be respon-
required to place cigarette tax stamps on packs of cigarettes
sible for stamps lost in the mail.
prior to distribution, as defined in section 245-1, HRS.
After the information has been verified by the Department of
Prepare in duplicate. Enter the information requested on the
Taxation, both copies of approved Form M-108 will be returned
form. The rolls of unused cigarette tax stamps must be re-
to you. Take both copies of approved Form M-108 to First
turned to the Department of Taxation at the time both copies
Hawaiian Bank when you next purchase cigarette tax stamps.
of Form M-108 are submitted.
Make a photocopy of Form M-108 and receipts if you wish to
have a copy for your files.
Signature
Both copies of Form M-108 must be signed and dated by the
cigarette tax and tobacco tax licensee.
where to Get information and Forms
Oahu District Office
Maui District Office
830 Punchbowl Street
54 S. High St., #208
P. O. Box 259
Wailuku, HI 96793-2198
Honolulu, HI 96809-0259
Toll-Free: 1-800-222-3229
Tel. No.: (808) 587-4242
Toll-Free: 1-800-222-3229
For the hearing impaired:
TDD/TTY No.: (808) 587-1418
TDD/TTY Toll-Free: 1-800-887-8974
FORM M-108
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