Oregon Statutes 323.068 – Prepayment of tax
Current as of: 2023 | Check for updates
|
Other versions
Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS § 323.005 to 323.482 prior to the sale of the cigarettes to any person in Oregon by purchasing cigarette tax stamps sold pursuant to ORS § 323.005 to 323.482 and affixing those stamps to the unstamped packages of cigarettes. [2003 c.804 § 3]
Terms Used In Oregon Statutes 323.068
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
[1965 c.525 § 26; repealed by 1971 c.416 § 3]