{"data":{"id":"us-or/ors-323.080","jurisdiction":"us-or","citation":"ORS 323.080","heading":"Manufacturers’ agreements for prepayment.","body":"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.","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":"9a40534da6bd0f1b48c7d5feaa8c3f856f09ee7eac2072e6ceaa39c5f4a5f172","source_id":"us-or","stale":false,"prev":"us-or/ors-323.075","next":"us-or/ors-323.085"},"notice":"GroundRules: Original legal text. Not legal advice."}