(1) Stamps shall be sold to a licensed distributor at their denominated values less a sum allowed as compensation to a distributor for services in affixing stamps to packages as required by ORS § 323.005 to 323.482. Payment for stamps shall be made at the time of purchase, provided that a licensed distributor, subject to the conditions and provisions of ORS § 323.005 to 323.482, may be permitted to defer stamp payments.

(2) The compensation to each distributor for each Oregon stamp sold during the calendar year shall be $0.004 per stamp.

(3) Payment for stamps shall be made in the form required by the Department of Revenue. [1965 c.525 § 47; 1983 c.683 § 1; 1999 c.62 § 4; 2002 s.s.3 c.2 § 10; 2003 c.804 § 18a]