(1) A person that accepts a purchase order for a delivery sale of cigarettes may not make a delivery sale of cigarettes to a person in this state if the packages in which the cigarettes are contained do not bear the proper tax stamps required to be affixed to the packages of cigarettes under ORS 323.005 to 323.482.
(2) A person that accepts a purchase order for a delivery sale of tobacco products may not make a delivery sale of tobacco products in this state if the sales invoice for the delivery sale does not comply with ORS 323.538. [2003 c.804 §80]
Section: Previous 323.703 323.706 323.709 323.712 323.715 323.718 323.721 323.724 323.727 323.730 323.800 323.803 323.806 323.850 323.853 NextLast modified: August 7, 2008