2013 ORS § 323.340¹
Reporting requirements for distributors
(1) On or before the 20th day of January, April, July and October, every distributor 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 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes).
(2) A distributor holding more than one distributors license and having centralized accounting may file one composite report combining the information required of each license location under subsection (1) of this section. [1965 c.525 §73; 1971 c.416 §1; 1999 c.62 §15]