{"data":{"id":"us-or/ors-323.005","jurisdiction":"us-or","citation":"ORS 323.005","heading":"Short title.","body":"ORS 323.005 to 323.482 may be cited as the Cigarette Tax Act.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 323 — Cigarettes and Tobacco Products"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors323.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"8786e2f029a43161d9a3c853b6e96799344fa8f5e9174f559d0baf653529b9b7","source_id":"us-or","stale":false,"prev":"us-or/ors-321.991","next":"us-or/ors-323.010"},"notice":"GroundRules: Original legal text. Not legal advice."}