Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 323 - CIGARETTE TAXES
Section 150-323-0220 - Refund of Value of Unused or Mutilated, but Identifiable, Stamps
Universal Citation: OR Admin Rules 150-323-0220
Current through Register Vol. 63, No. 9, September 1, 2024
When accompanied by a properly executed claim for refund, on forms supplied by the Department, a refund equal to the denominated value, less the discount allowed, will be made on all returned, unused or mutilated, but identifiable, cigarette revenue stamps.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 323.320
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