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(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.

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