The taxes imposed by the Tobacco Products Tax Act shall not apply to tobacco products which are stored in a bonded warehouse and which are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended, or which are sold to United States Army, Air Force, Navy, Marine Corps, or Coast Guard exchanges or commissaries and Navy or Coast Guard ship’s stores, and United States Veterans Administration ship’s stores maintained under federal bond.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 323.515

History

Renumbered from 150-323.515, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16
RD 6-1985, f. 12-26-85, cert. ef. 12-31-85