2013 ORS § 323.335¹
Date when payment or prepayment of tax is due

(1) Each distributor shall, along with the report filed as prescribed under ORS 323.340 (Reporting requirements for distributors), submit quarterly a remittance payable to the Department of Revenue for the amount of tax due, but not yet paid or prepaid, under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes).

(2) If the tax imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) is not prepaid through the use of stamps, the tax shall be due and payable monthly on or before the 20th day of the month following the calendar month in which a distribution of cigarettes occurs.

(3) In the case of a sale of cigarettes on the facilities of a common carrier for which the tax is imposed pursuant to ORS 323.040 (Sales to common carriers in interstate or foreign passenger service exempted), the tax shall be due and payable monthly on or before the 20th day of the month following the calendar month in which a sale of cigarettes on the facilities of the carrier occurs. [1965 c.525 §72; 1999 c.62 §14; 2003 c.804 §23]