OAR 150-323-0150: Written Authorization for Cigarette Stamp Purchases
Edition: Current OARD snapshotEffective: 2017-01-01Last verified: 2026-09-07
A distributor shall authorize those persons who may order stamps for the distributor’s account. Authorization must be submitted electronically, through the distributor’s online taxpayer account. The distributor’s authorization to the named persons shall continue in effect until notice of revocation of the authority is received by the department. Revocation of authority to purchase stamps must also be submitted electronically, through the distributor’s online taxpayer account.
Official history and status
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 323.180
History: REV 79-2016, f. 12-28-16, cert. ef. 1-1-17 Renumbered from 150-323.180, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-1999, f. 12-1-99, cert. ef. 12-31-99 RD 8-1984, f. 12-5-84, cert. ef. 12-31-84 9-71 6-66
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Official source: https://secure.sos.state.or.us/oard/