{"data":{"id":"us-or/ors-323.340","jurisdiction":"us-or","citation":"ORS 323.340","heading":"Reporting requirements for distributors.","body":"(1) On or before the 20th day of January, April, July and October, every distributor shall file on forms prescribed by the Department of Revenue a report containing any information the department may require to carry out the purposes of ORS 323.005 to 323.482.\n      (2) A distributor holding more than one distributor’s license and having centralized accounting may file one composite report combining the information required of each license location under subsection (1) of this section.","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":"afe39339522186286fa42e116cf3957efd2be0dbc903452ac831db39b5661bd9","source_id":"us-or","stale":false,"prev":"us-or/ors-323.335","next":"us-or/ors-323.343"},"notice":"GroundRules: Original legal text. Not legal advice."}