2017 ORS 323.107¹
Wholesaler’s license

(1) Any person engaging or seeking to engage in the sale of cigarettes as a wholesaler shall file an application for a wholesaler’s license with the Department of Revenue. The application shall be on a form prescribed by the department. A person may not engage in business as a wholesaler without a license. A wholesaler’s license may be canceled, suspended, revoked or reinstated by the department as in the case of a distributor’s license pursuant to ORS 323.140 (Cancellation, revocation or suspension of license).

(2) A wholesaler is subject to all the requirements of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) imposed upon distributors relating to making, preserving and supplying records necessary to effective administration by the department.

(3) A wholesaler is subject to all penalties applicable to a distributor for a violation of the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). [1967 c.193 §3; 1999 c.21 §58; 2003 c.804 §14]

Chapter 323

Notes of Decisions

This chapter was not intended to impose a tax on cigarettes sold by an Oregon distributor, to be shipped out of state and sold out of state to ultimate consumers for use out of state. Carter & Son v. Dept. of Rev., 5 OTR 379 (1974)

1 Legislative Counsel Committee, CHAPTER 323—Cigarettes and Tobacco Products, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors323.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 323, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano323.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.