GroundRules
ORS 323.035: Distributions by manufacturers to licensed distributors exempted.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 323 — Cigarettes and Tobacco Products
The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor.
Collected 2026-09-03T23:50:13Z. Source file · JSON