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Or. Rev. Stat. § 323.355

Report of sales on common carriers in interstate or foreign passenger service

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

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Or. Rev. Stat. § 323.355, Report of sales on common carriers in interstate or foreign passenger service, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496823
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On or before the 20th day of each month the common carriers and authorized persons specified in ORS 323.040 shall file with the Department of Revenue a report of the sales of cigarettes made by them on the facilities of the carriers in Oregon in the preceding calendar month in such detail and form as the department may prescribe, submitting with the report the amount of the tax due under ORS 323.040.