OAR 150-323-0130: Payment Type for Cigarette Stamps

Edition: Current OARD snapshotEffective: 2017-01-01Last verified: 2026-09-07

Every licensed distributor purchasing tax stamps from the department must pay for the stamps with cash, cashier’s check, money order, or an electronic form of payment such as credit card, debit card, or electronic funds transfer (ACH Debit).

Official history and status

Statutory/Other Authority: ORS 305.100 & 323.440

Statutes/Other Implemented: ORS 323.170

History: REV 79-2016, f. 12-28-16, cert. ef. 1-1-17 Renumbered from 150-323.170, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04

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Official source: https://secure.sos.state.or.us/oard/