ORS 323.035: Distributions by manufacturers to licensed distributors exempted.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor. [1965 c.525 §19; 2003 c.804 §6]

This rule cites

ORS 323.005 — resolved
323.482 — resolved

Cited by

No inbound citations found.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors323.html