Prepayment of tax
Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) prior to the sale of the cigarettes to any person in Oregon by purchasing cigarette tax stamps sold pursuant to ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) and affixing those stamps to the unstamped packages of cigarettes. [2003 c.804 §3]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.