ORS 323.068: Prepayment of tax.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS 323.005 to 323.482 prior to the sale of the cigarettes to any person in Oregon by purchasing cigarette tax stamps sold pursuant to ORS 323.005 to 323.482 and affixing those stamps to the unstamped packages of cigarettes. [2003 c.804 §3]
This rule cites
- ORS 323.005 — resolved
- 323.482 — resolved
Cited by
- ORS 323.010: Definitions for ORS 323.005 to 323.482.
- ORS 323.030: Tax imposed; rate; exclusiveness; only one distribution taxed.
- ORS 323.160: Tax stamps; rules.
- ORS 323.240: Search warrants; seizure and forfeiture.
- ORS 323.245: Forfeiture of cigarettes and other objects; sale or redemption of other objects.
- OAR 150-323-0300: Civil Penalties for Violation of Cigarette Tax Stamping Provisions
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors323.html