(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.