Credit of tax for tobacco products shipped out of state or returned to manufacturer
When tobacco products, upon which the tax imposed under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) has been reported and paid, are shipped or transported by the distributor to retail dealers outside this state, to be sold by those retail dealers, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit for the paid tax may be made to the distributor. [1985 c.816 §27; 2003 c.804 §42]
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