Refund when increase in cigarette tax is not continued.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Cigarettes and Tobacco Products
  5. Refund when increase in cigarette tax is not continued.

Checkout our iOS App for a better way to browser and research.


(2) Subsection (1) of this section is in addition to and not in lieu of other laws allowing cigarette tax refunds or credits.

(3) There is continuously appropriated to the Department of Revenue from the suspense account established under ORS 293.445 and 323.455, the amounts necessary to make refunds agreed upon under subsection (1) of this section. [1983 c.683 §10; 1987 c.758 §12]


Download our app to see the most-to-date content.