Or. Admin. R. 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.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 323.320
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