Cigarettes and Tobacco Products

ORS 323.401
Refund agreement with governing body of Indian reservation

  • appropriation for refunds


The Department of Revenue is authorized to enter into a cigarette tax refund agreement with the governing body of any Indian reservation in Oregon. The agreement may provide for a mutually agreed upon amount as a refund to the governing body of any cigarette tax prepaid on sales of cigarettes to Indians upon the reservation and paid into the State Treasury. This provision is in addition to other laws allowing tax refunds.


There is continuously appropriated to the Department of Revenue from the suspense account established under ORS 293.445 (Definition for ORS 293) and 323.455 (Distribution of certain cigarette tax revenues), the amounts necessary to make the refunds provided by subsection (1) of this section. [1979 c.581 §§1,2,3; 1987 c.758 §13; 2003 c.804 §25]


Last accessed
May 30, 2023