Oregon Statutes - Chapter 323 - Cigarettes and Tobacco Products - Section 323.220 - Maintenance and preservation of records.

Any distributor and any person dealing in, transporting or storing cigarettes in this state shall keep, on the premises, receipts, invoices and other pertinent records related to cigarette transactions, transportation or storage, in such form as the Department of Revenue may require. Each record shall be preserved for five years from the time to which it relates. During the five-year period and at any time prior to destruction of records, the department may give written notice to a distributor not to destroy records described in the notice without written permission from the department. Notwithstanding other provisions of law, reports and returns filed with the department shall be preserved by the department for at least five years. [1965 c.525 §57; 2003 c.804 §19]

Section:  Previous  323.185  323.190  323.195  323.205  323.210  323.211  323.215  323.220  323.225  323.230  323.235  323.240  323.245  323.248  323.250  Next

Last modified: August 7, 2008