Oregon Statutes 323.640 – Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco
Current as of: 2023 | Check for updates
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(1) The taxes imposed by ORS § 323.505 are in lieu of all other state, county or municipal taxes on the sale or use of tobacco products.
(2) Any tobacco product with respect to which a tax has once been imposed under ORS § 323.505 shall not be subject upon a subsequent distribution to the taxes imposed by ORS § 323.505. [1985 c.816 § 44a]