{"data":{"id":"us-or/ors-323.343","jurisdiction":"us-or","citation":"ORS 323.343","heading":"Report by persons with cigarette activity; forms.","body":"(1) On or before the 20th day of January, April, July and October, every person who is not a distributor and who had cigarette activity in this state during the preceding calendar quarter 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) If the department determines that a report filed under this section reflects cigarette activity that constitutes distribution in this state, the department may deem the individual a distributor subject to the provisions of ORS 323.005 to 323.482 that relate to distributors and the distribution of cigarettes.","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":"7a171a9ad53ccf60f5c6b976a09bc03be66878d6090ca7148cbb315ff32ddb9a","source_id":"us-or","stale":false,"prev":"us-or/ors-323.340","next":"us-or/ors-323.345"},"notice":"GroundRules: Original legal text. Not legal advice."}