Cigarettes and Tobacco Products

ORS 323.005
Short title

ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) may be cited as the Cigarette Tax Act. [1965 c.525 §§1,2; 2009 c.33 §31]
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)


Last accessed
Jun. 26, 2021