Oregon Statutes 323.515 – Exemption for tobacco products not subject to taxation by state
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The tax imposed by ORS § 323.505 does not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by the state. [1985 c.816 § 18]
Terms Used In Oregon Statutes 323.515
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100