Oregon Statutes - Chapter 323 - Cigarettes and Tobacco Products - Section 323.035 - Distributions by manufacturers to licensed distributors exempted.

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]

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Last modified: August 7, 2008