Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 323 - CIGARETTES AND TOBACCO PRODUCTSCIGARETTE TAX
IMPOSITION OF TAX
Section 323.035 - Distributions by manufacturers to licensed distributors exempted

ORS § 323.035

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 323.035 - Distributions by manufacturers to licensed distributors exempted

The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor.

ORS 323.035

1965 c.525 §19; 2003 c. 804, § 6