{"data":{"id":"us-or/ors-323.107","jurisdiction":"us-or","citation":"ORS 323.107","heading":"Wholesaler’s license.","body":"(1) Any person engaging or seeking to engage in the sale of cigarettes as a wholesaler shall file an application for a wholesaler’s license with the Department of Revenue. The application shall be on a form prescribed by the department. A person may not engage in business as a wholesaler without a license. A wholesaler’s license may be canceled, suspended, revoked or reinstated by the department as in the case of a distributor’s license pursuant to ORS 323.140.\n      (2) A wholesaler is subject to all the requirements of ORS 323.005 to 323.482 imposed upon distributors relating to making, preserving and supplying records necessary to effective administration by the department.\n      (3) A wholesaler is subject to all penalties applicable to a distributor for a violation of the provisions of ORS 323.005 to 323.482.","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":"67551991bfa8a85814dd6a63d6202d5abb5b26602a075e398f532f58c1dc8e21","source_id":"us-or","stale":false,"prev":"us-or/ors-323.106","next":"us-or/ors-323.110"},"notice":"GroundRules: Original legal text. Not legal advice."}