Cigarettes and Tobacco Products

ORS 323.330
Interest on certain refunds

Unless the refund is one described in ORS 323.320 (Refunds for unused stamps and for unsalable or destroyed cigarettes), interest shall be computed, allowed and paid upon any overpayment for the purchase of stamps at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) for a period beginning 45 days after the due date for payment of the purchase for which the overpayment was made or on the date of the payment, whichever is later, and ending at the time the refund is made. No refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. [1965 c.525 §71; 1987 c.758 §1; 1989 c.626 §11; 1999 c.62 §13; 2017 c.278 §17]
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)


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Jun. 26, 2021