Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 323 - CIGARETTE TAXES
Section 150-323-0230 - Refund Value of Stamps on Unsalable and Misstamped Cigarette Packages and Cartons

(1) Refund provisions of the cigarette tax act apply only to duly licensed Oregon cigarette distributors. Unsalable stamped cigarettes may include product no longer approved for sale in Oregon, stale product, or product inventory of a closed business. Refund certification appointments are scheduled at the discretion of the department. Misuse of this provision may cause license revocation. Cigarette stamp refunds outside of Oregon must be certified by an appointed representative of the department. A refund equal to the face value, less the discount allowed, on identifiable stamps affixed to unsalable packages of cigarettes may be obtained as follows:

(2) Unsalable stamped cigarette packages re-stamped for sale outside Oregon. An appointment for refund certification must be made with the department. A department representative will cancel the Oregon indicia in such a manner as to permanently identify the packages. Indicia from the state into which those packages will be sold must be affixed to the packages during the certification appointment. The request for refund must be sent to the department and be accompanied by the properly executed certification completed by the department.

(3) Unsalable stamped cigarette packages to be sold outside Oregon. An appointment for refund certification must be made with the department. A department representative will cancel the Oregon indicia in such a manner as to permanently identify the packages. The request for refund must be sent to the department and be accompanied by a copy of the shipping document used to send the cigarettes to the purchasing party, and any other proof of the cigarettes not being used for smoking in the State of Oregon.

(4) Unsalable stamped cigarette packages to be destroyed. An appointment for refund certification must be made with the department. A department representative will cancel the Oregon indicia in such a manner as to permanently identify the packages. Packages of cigarettes must be destroyed during the certification appointment and in the presence of an appointed representative of the department. The request for refund must be sent to the department and be accompanied by the properly executed certification completed by the department.

(5) Unsalable stamped cigarette packages returned to the manufacturer. The claim for refund must be sent to the department on a form supplied by the department and be accompanied by a properly executed manufacturer's statement of returned cigarettes and a copy of the shipping document used to return the cigarettes to the manufacturers.

(6) Misstamped cigarette packages, where at least fifty percent of a stamp is affixed to a cigarette package. An appointment for refund certification must be made with the department. A department representative will cancel the partial indicia inadvertently affixed to packages of cigarettes in a manner as to permanently identify the packages. Indicia from the state into which those packages will be sold must be affixed to the packages during the certification appointment. The request for refund must be sent to the department and be accompanied by the properly executed certification completed by the department.

(7) Misstamped cigarette packages, where more than one stamp is affixed to a cigarette package. An appointment for refund certification must be made with the department. A department representative will cancel the duplicated indicia inadvertently affixed to packages of cigarettes in a manner as to permanently identify the packages. The request for refund must be sent to the department and be accompanied by the properly executed certification completed by the department.

(8) Misstamped, where stamps are affixed to packaging. The request for refund must be sent to the department and be accompanied by the packaging to which indicia was inadvertently affixed.