Cigarettes and Tobacco Products

ORS 323.865
Rulemaking authority

The Department of Justice, in accordance with ORS chapter 183, may adopt rules necessary for the implementation and administration of ORS 323.850 (Legislative findings) to 323.862 (Disclosure of information). [1999 c.1077 §6]
Note: See note under 323.850 (Legislative findings).
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)


Last accessed
Jun. 26, 2021