Chapter 323 Cigarettes and Tobacco Products

Cigarette Tax

§ 323.005 Short title
§ 323.010 Definitions for ORS 323.005 to 323.482
§ 323.015 “Distribution,” “distributor” and “distributor engaged in business in this state” defined
§ 323.030 Tax imposed
§ 323.031 Additional tax imposed
§ 323.035 Distributions by manufacturers to licensed distributors exempted
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Tobacco Products Tax

§ 323.500 Definitions for ORS 323.500 to 323.645
§ 323.505 Tax imposed on distribution
§ 323.510 Dates for payment of tax
§ 323.515 Exemption for tobacco products not subject to taxation by state
§ 323.520 Application for distributor license
§ 323.525 Security
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Tobacco Delivery Sales

§ 323.700 Definitions for ORS 323.700 to 323.730
§ 323.703 Delivery sales to persons under legal minimum purchase age prohibited
§ 323.706 Requirements for persons accepting delivery sale purchase orders
§ 323.709 Requirements for persons mailing or shipping tobacco in delivery sales
§ 323.712 Distributors’ licenses
§ 323.715 Notice requirements for delivery sales
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Master Settlement Agreement

§ 323.800 Definitions for ORS 323.800 to 323.806
§ 323.803 Findings and purpose
§ 323.806 Required actions by manufacturers
Source:
Legislative Counsel Committee, CHAPTER 323—Cigarettes and Tobacco Products, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors323.­html (2017) (last ac­cessed Mar. 30, 2018).