(1) The Department of Revenue shall furnish cigarette tax stamps for sale to distributors required under ORS § 323.068 to prepay the taxes imposed under ORS § 323.005 to 323.482.

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(2) Stamps shall be designed according to specifications and denominations prescribed by the department. The department shall prescribe by rule the method and manner in which stamps are to be affixed to packages of cigarettes and may provide for the cancellation of stamps.

(3) An appropriate stamp shall be affixed to each package of cigarettes prior to the distribution of the cigarettes. [1965 c.525 43,44; 1999 c.62 § 2; 2003 c.804 § 18]