Or. Rev. Stat. § 323.343
Report by persons with cigarette activity; forms
Oregon · Oregon Revised Statutes Chapter 323 — Cigarettes and Tobacco Products · Status: effective
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- Citation
- Or. Rev. Stat. § 323.343, Report by persons with cigarette activity; forms, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496820
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Full text
(1) On or before the 20th day of January, April, July and October, every person who is not a distributor and who had cigarette activity in this state during the preceding calendar quarter shall file on forms prescribed by the Department of Revenue a report containing any information the department may require to carry out the purposes of ORS 323.005 to 323.482.
(2) If the department determines that a report filed under this section reflects cigarette activity that constitutes distribution in this state, the department may deem the individual a distributor subject to the provisions of ORS 323.005 to 323.482 that relate to distributors and the distribution of cigarettes.