Or. Rev. Stat. § 323.035
Distributions by manufacturers to licensed distributors exempted
Oregon · Oregon Revised Statutes Chapter 323 — Cigarettes and Tobacco Products · Status: effective
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- Citation
- Or. Rev. Stat. § 323.035, Distributions by manufacturers to licensed distributors exempted, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496763
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Full text
The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor.