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Or. Rev. Stat. § 323.065

Claim for exemption

Oregon · Oregon Revised Statutes Chapter 323 — Cigarettes and Tobacco Products · Status: effective

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Or. Rev. Stat. § 323.065, Claim for exemption, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496769
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Any claim for exemption from tax under ORS 323.005 to 323.482 shall be made to the Department of Revenue in the manner the department prescribes.