(1) Notwithstanding ORS § 323.030 (2) and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions of cigarettes at the rate of 30 mills for the distribution of each cigarette in this state.

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(2) Notwithstanding ORS § 323.030 (2) or subsection (1) of this section and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions of cigarettes at the rate of 100 mills for the distribution of each cigarette in this state.

(3) Any cigarette for which a tax has once been imposed under ORS § 323.005 to 323.482 may not be subject upon a subsequent distribution to the taxes imposed by ORS § 323.005 to 323.482. [2002 s.s.3 c.2 § 2(1),(2); 2003 c.804 5c(1),(2),5e(1),(2); 2019 c.525 § 1]