Cigarettes and Tobacco Products

ORS 323.106
Certification of intent to comply with reporting, recordkeeping and directory participation requirements

A person who files an application for a distributor’s license under ORS 323.105 (Distributor’s license) shall include with the application a written statement certifying that the person will comply with the provisions of ORS 180.435 (Distributor obligations) and 180.440 (Prohibited conduct). [2003 c.801 §14]
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