Cigarettes and Tobacco Products

ORS 323.031
Additional tax imposed

  • rate

(1)

Notwithstanding ORS 323.030 (Tax imposed) (2) and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions of cigarettes at the rate of 30 mills for the distribution of each cigarette in this state.

(2)

Notwithstanding ORS 323.030 (Tax imposed) (2) or subsection (1) of this section and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions of cigarettes at the rate of 100 mills for the distribution of each cigarette in this state.

(3)

Any cigarette for which a tax has once been imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) may not be subject upon a subsequent distribution to the taxes imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). [2002 s.s.3 c.2 §2(1),(2); 2003 c.804 §§5c(1),(2),5e(1),(2); 2019 c.525 §1]
Source

Last accessed
May 30, 2023

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