GroundRules
ORS 323.515: Exemption for tobacco products not subject to taxation by state.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 323 — Cigarettes and Tobacco Products
The tax imposed by ORS 323.505 and 323.508 does not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
Collected 2026-09-03T23:50:13Z. Source file · JSON