(1) The taxes imposed by ORS 323.005 to 323.482 do not apply to the use or consumption of untaxed cigarettes transported to this state in a single lot or shipment of not more than 199 cigarettes, or of not more than 199 untaxed cigarettes obtained at one time from any of the instrumentalities listed in ORS 323.055 (1).
(2) Any taxes resulting from a distribution of cigarettes for personal use or consumption in a quantity of more than 199 cigarettes shall be paid by the user or consumer. [1965 c.525 §25; 2003 c.804 §10]
Section: Previous 323.030 323.031 323.035 323.040 323.045 323.050 323.055 323.060 323.065 323.068 323.070 323.075 323.080 323.085 323.086 NextLast modified: August 7, 2008