Current through Register Vol. 61, No. 4, April 1, 2022
The department will sell the following cigarette tax stamp types and
(a) A heat-applied decal tax
stamp with the denominated value of 20 units per pack.
(b) A heat-applied decal tax stamp with the
denominated value of 25 units per pack.
(2) Stamps must be affixed to each individual
package of cigarettes, as distinguished from cartons or large containers, in an
aggregate denomination not less than the amount of tax upon the contents
(3) Stamps must be
affixed to the bottoms of such packages in a manner that is clearly visible to
subsequent purchasers. No other stamp, label, decal, mark or sign shall be
affixed to or displayed on the bottom of a package of cigarettes without prior
written approval from the department. If packaging is different from the
typical 20 or 25 cigarette packages, written department approval specifying
where the stamp(s) will be affixed is required before stamps can be affixed to
the packaging. Such approval will be given only to licensed cigarette agents
who agree to purchase such indicia from the department.
Admin. R. 150-323-0100
f. 12-30-99, cert. ef. 12-31-99; REV 8-2002, f. & cert. ef. 12-31-02;
Renumbered from 150-323.160, REV 7-2004, f. & cert. ef. 8-11-04; REV
5-2007, f. 7-30-07, cert. ef. 7-31-07; REV 10-2012, f. 12-18-12, cert. ef.
1-1-13; REV 3-2013, f. & cert. ef. 3-28-13; Renumbered from 150-323.160(2),
72-2016, f. 8-15-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS