2013 ORS § 323.343¹
Report by persons with cigarette activity
- • forms
(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 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes).
(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 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) that relate to distributors and the distribution of cigarettes. [2001 c.5 §4]