Cigarettes and Tobacco Products

ORS 323.620
Remedies cumulative


The remedies of the state provided for in ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) are cumulative. No action taken by the Department of Revenue or Attorney General constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title). [1985 c.816 §40; 2003 c.804 §52]
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