Oregon Statutes - Chapter 323 - Cigarettes and Tobacco Products - Section 323.050 - Storage in bonded warehouses exempted.

The taxes imposed by ORS 323.005 to 323.482 do not apply to cigarettes stored in a bonded warehouse and that are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended. [1965 c.525 §22; 2003 c.804 §8]

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Last modified: August 7, 2008