Oregon Code § 323.401·Enacted ·Last updated March 01, 2026
Statute Text
Refund
agreement with governing body of Indian reservation; appropriation for refunds.
(1) The Department of Revenue is
authorized to enter into a cigarette tax refund agreement with the governing
body of any Indian reservation in Oregon. The agreement may provide for a
mutually agreed upon amount as a refund to the governing body of any cigarette
tax prepaid on sales of cigarettes to Indians upon the reservation and paid
into the State Treasury. This provision is in addition to other laws allowing
tax refunds.
(2) 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 the refunds provided by subsection (1) of this section. [1979 c.581 §§1,2,3;
1987 c.758 §13; 2003 c.804 §25]
Plain English Explanation
This Oregon statute addresses Refund
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.401
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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