GroundRules
ORS 323.080: Manufacturers’ agreements for prepayment.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 323 — Cigarettes and Tobacco Products
Manufacturers may enter into agreements with the Department of Revenue for the prepayment of the tax on nonexempt cigarettes given away for advertising and any other purpose.
Collected 2026-09-03T23:50:13Z. Source file · JSON