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ORS 323.080: Manufacturers’ agreements for prepayment. Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Manufacturers may enter into agreements with the Department of Revenue for the prepayment of the tax on nonexempt cigarettes given away for advertising and any other purpose. [1965 c.525 §32]
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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors323.html
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