Cigarettes and Tobacco Products

ORS 323.320
Refunds for unused stamps and for unsalable or destroyed cigarettes

  • interest
  • rules


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:


Any unused or damaged stamps; or


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.


Interest shall be computed, allowed and paid with respect to a refund made under this section, at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) for a period beginning 45 days after the receipt by the department of a claim for refund. [1965 c.525 §§68,69; 1989 c.626 §10; 1999 c.62 §11; 2001 c.114 §48; 2017 c.278 §16]
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