Oregon Statutes 323.343 – Report by persons with cigarette activity; forms
(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.
Terms Used In Oregon Statutes 323.343
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(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. [2001 c.5 § 4]
[1965 c.525 § 74; repealed by 1971 c.416 § 3]
[1965 c.525 § 75; 1971 c.416 § 2; repealed by 1999 c.62 § 24]