Oregon Code § 323.615·Enacted ·Last updated March 01, 2026
Statute Text
Refund
agreement with governing body of Indian reservation; appropriation for refunds.
(1) The Director of the Department
of Revenue is authorized to enter into a tobacco products 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 tobacco tax collected under ORS 323.500 to 323.645 in connection with the
sale of tobacco products to Indians on the Indian reservation, or the use,
storage or consumption of tobacco products by Indians on the Indian
reservation. This provision is in addition to other laws allowing tax refunds.
(2) There is
continuously appropriated to the director, from the suspense account
established under ORS 293.445 and 323.625, the amounts necessary to make the
refunds provided by subsection (1) of this section. [1985 c.816 §36; 1999 c.21 §61;
2003 c.804 §51]
Plain English Explanation
This Oregon statute addresses Refund
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.615
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Refund
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 323.615. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.