Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS 323.005 to 323.482 prior to the sale of the cigarettes to any person in Oregon by purchasing cigarette tax stamps sold pursuant to ORS 323.005 to 323.482 and affixing those stamps to the unstamped packages of cigarettes. [2003 c.804 §3]
Section: Previous 323.035 323.040 323.045 323.050 323.055 323.060 323.065 323.068 323.070 323.075 323.080 323.085 323.086 323.087 323.089 NextLast modified: August 7, 2008