Oregon Statutes
§ 323.080 — Manufacturers’ agreements for prepayment
Oregon § 323.080
This text of Oregon § 323.080 (Manufacturers’ agreements for prepayment) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 323.080 (2026).
Text
Manufacturers may enter into agreements with the Department of Revenue for the prepayment of the tax on nonexempt cigarettes given away for advertising and any other purpose.
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Legislative History
1965 c.525 §32
Nearby Sections
15
§ 323.005
Short title§ 323.031
Additional tax imposed; rate§ 323.040
Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers§ 323.045
§ 323.045§ 323.065
Claim for exemption§ 323.068
Prepayment of tax§ 323.070
§ 323.070Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 323.080, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/323.080.