Oregon Statutes
§ 323.107 — Wholesaler’s license
Oregon § 323.107
This text of Oregon § 323.107 (Wholesaler’s license) 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. § 323.107 (2026).
Text
(1)Any person engaging or seeking to engage in the sale of cigarettes as a wholesaler shall file an application for a wholesaler’s license with the Department of Revenue. The application shall be on a form prescribed by the department. A person may not engage in business as a wholesaler without a license. A wholesaler’s license may be canceled, suspended, revoked or reinstated by the department as in the case of a distributor’s license pursuant to ORS 323.140.
(2)A wholesaler is subject to all the requirements of ORS 323.005 to 323.482 imposed upon distributors relating to making, preserving and supplying records necessary to effective administration by the department.
(3)A wholesaler is subject to all penalties applicable to a distributor for a violation of the provisions of ORS 323.00
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Related
Legislative History
1967 c.193 §3; 1999 c.21 §58; 2003 c.804 §14
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 § 323.107, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/323.107.