{"data":{"id":"us-or/ors-323.050","jurisdiction":"us-or","citation":"ORS 323.050","heading":"Storage in bonded warehouses exempted.","body":"The taxes imposed by ORS 323.005 to 323.482 do not apply to cigarettes stored in a bonded warehouse and that are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended.","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":"ed5565ada6261662fd74efc5f4d5e75f14c22847f289e5b3a5a518eb121ff012","source_id":"us-or","stale":false,"prev":"us-or/ors-323.045","next":"us-or/ors-323.055"},"notice":"GroundRules: Original legal text. Not legal advice."}