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

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.320