Oregon § 323.320 Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules

Oregon Statutes

§ 323.320 — Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules

Oregon § 323.320

Vol.8

Title 29Revenue and Taxation

Ch. 323Cigarettes and Tobacco Products

This text of Oregon § 323.320 (Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 323.320 (2026).

Text

(1)The Department of Revenue shall, pursuant to rule, refund or credit to a distributor the denominated values, less the discount given on their purchase, of:

(a)Any unused or damaged stamps; or

(b)Stamps affixed to packages of cigarettes that, prior to or after distribution, have become unfit for use or unsalable or have been destroyed, returned for credit or replaced, if the department has proof of the cigarettes not being used for smoking in the State of Oregon.

(2)Interest shall be computed, allowed and paid with respect to a refund made under this section, at the rate established under ORS 305.220 for a period beginning 45 days after the receipt by the department of a claim for refund.

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(1) The Department of Revenue shall, pursuant to rule, refund or credit to a distributor the denominated values, less the discount given on their purchase, of:
(a) Any unused or damaged stamps; or
(b) Stamps affixed to packages of cigarettes that, prior to or after distribution, have become unfit for use or unsalable or have been destroyed, returned for credit or replaced, if the department has proof of the cigarettes not being used for smoking in the State of Oregon.
(2) Interest shall be computed, allowed and paid with respect to a refund made under this section, at the rate established under ORS 305.220 for a period beginning 45 days after the receipt by the department of a claim for refund.