Every licensed distributor purchasing tax stamps from the department must pay for the stamps with cash, cashier’s check, money order, or an electronic form of payment such as credit card, debit card, or electronic funds transfer (ACH Debit).

Statutory/Other Authority

ORS 305.100 & 323.440

Statutes/Other Implemented

ORS 323.170

History

REV 79-2016, f. 12-28-16, cert. ef. 1-1-17
Renumbered from 150-323.170, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16
REV 6-2004, f. 7-30-04, cert. ef. 7-31-04