Cigarettes and Tobacco Products

ORS 323.065
Claim for exemption

Any claim for exemption from tax under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) shall be made to the Department of Revenue in the manner the department prescribes. [1965 c.525 §29; 2003 c.804 §11]
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)


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Jun. 26, 2021