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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Source:
Legislative Counsel Committee, CHAPTER 323—Cigarettes and Tobacco Products, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors323.­html (2015) (last ac­cessed Jul. 16, 2016).