§ 323.035

Or. Rev. Stat. § 323.035

Distributions by manufacturers to licensed distributors exempted

[1965 c.525 §19; 2003 c.804 §6]

The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor.

[1965 c.525 §19; 2003 c.804 §6]