Cigarettes and Tobacco Products

ORS 323.730
Persons who may bring actions


The Attorney General or any person that holds a permit, issued under section 5713 of the Internal Revenue Code, to engage in business as a manufacturer or importer of tobacco products or as an export warehouse proprietor, may bring an action to enforce the provisions of ORS 323.700 (Definitions for ORS 323.700 to 323.730) to 323.730 (Persons who may bring actions) or to prevent or restrain violations of ORS 323.700 (Definitions for ORS 323.700 to 323.730) to 323.730 (Persons who may bring actions). [2003 c.804 §82]
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