(1) Every distributor shall pay a tax upon distributions of cigarettes at the rate of 29 mills for the distribution of each cigarette in this state.

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(2) The taxes imposed by ORS § 323.005 to 323.482 are in lieu of all other state, county or municipal taxes on the sale or use of cigarettes.

(3) Any cigarette with respect to which a tax has been prepaid under ORS § 323.068 or has otherwise once been imposed under ORS § 323.005 to 323.482 is not subject upon a subsequent distribution to the taxes imposed by ORS § 323.005 to 323.482.

(4) In addition to and not in lieu of any other tax imposed under ORS § 323.005 to 323.482, every distributor shall pay a tax upon distributions of cigarettes at the rate of 7.5 mills for the distribution of each cigarette in this state. [1965 c.525 18,30; 1971 c.535 § 1; 1985 c.816 § 1; 1989 c.866 § 1; 1997 c.2 § 1; 2003 c.804 § 4; 2013 s.s. c.5 14,15,16]