Cigarettes and Tobacco Products

ORS 323.068
Prepayment of tax


Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) prior to the sale of the cigarettes to any person in Oregon by purchasing cigarette tax stamps sold pursuant to ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) and affixing those stamps to the unstamped packages of cigarettes. [2003 c.804 §3]
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)


Source

Last accessed
Jun. 26, 2021