Cigarettes and Tobacco Products

ORS 323.160
Tax stamps

  • rules


The Department of Revenue shall furnish cigarette tax stamps for sale to distributors required under ORS 323.068 (Prepayment of tax) to prepay the taxes imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes).


Stamps shall be designed according to specifications and denominations prescribed by the department. The department shall prescribe by rule the method and manner in which stamps are to be affixed to packages of cigarettes and may provide for the cancellation of stamps.


An appropriate stamp shall be affixed to each package of cigarettes prior to the distribution of the cigarettes. [1965 c.525 §§43,44; 1999 c.62 §2; 2003 c.804 §18]
Chapter 323

Notes of Decisions

This chapter was not intended to impose a tax on cigarettes sold by an Oregon distributor, to be shipped out of state and sold out of state to ultimate consumers for use out of state. Carter & Son v. Dept. of Rev., 5 OTR 379 (1974)


Last accessed
Jun. 26, 2021