The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor. [1965 c.525 §19; 2003 c.804 §6]
Section: Previous 323.005 323.010 323.015 323.030 323.031 323.035 323.040 323.045 323.050 323.055 323.060 323.065 323.068 323.070 323.075 NextLast modified: August 7, 2008