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Or. Rev. Stat. § 323.068

Prepayment of tax

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

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Or. Rev. Stat. § 323.068, Prepayment of tax, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496770
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Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS 323.005 to 323.482 prior to the sale of the cigarettes to any person in Oregon by purchasing cigarette tax stamps sold pursuant to ORS 323.005 to 323.482 and affixing those stamps to the unstamped packages of cigarettes.