When tobacco products, upon which the tax imposed under ORS 323.500 to 323.645 has been reported and paid, are shipped or transported by the distributor to retail dealers outside this state, to be sold by those retail dealers, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit for the paid tax may be made to the distributor. [1985 c.816 §27; 2003 c.804 §42]
Section: Previous 323.530 323.535 323.538 323.540 323.545 323.550 323.555 323.560 323.565 323.570 323.575 323.580 323.585 323.590 323.595 NextLast modified: August 7, 2008