OAR 150-323-0220: Refund of Value of Unused or Mutilated, but Identifiable, Stamps

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

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.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 323.320

History: Renumbered from 150-323.320-(B), REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-323.320(1), REV 8-2008, f. 8-29-08, cert. ef. 8-31-08 REV 6-1999, f. 12-1-99, cert. ef. 12-31-99 12-19-75

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