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Or. Rev. Stat. § 323.080

Manufacturers’ agreements for prepayment

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

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Or. Rev. Stat. § 323.080, Manufacturers’ agreements for prepayment, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496773
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Manufacturers may enter into agreements with the Department of Revenue for the prepayment of the tax on nonexempt cigarettes given away for advertising and any other purpose.