{"data":{"id":"us-or/ors-323.035","jurisdiction":"us-or","citation":"ORS 323.035","heading":"Distributions by manufacturers to licensed distributors exempted.","body":"The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor.","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":"d3af68028eb4d1e5a7c06034230dabb10dfae4268dad179507c3d15fecf16f8e","source_id":"us-or","stale":false,"prev":"us-or/ors-323.031","next":"us-or/ors-323.040"},"notice":"GroundRules: Original legal text. Not legal advice."}