Oregon § 323.340 Reporting requirements for distributors

Oregon Statutes

§ 323.340 — Reporting requirements for distributors

Oregon § 323.340

Vol.8

Title 29Revenue and Taxation

Ch. 323Cigarettes and Tobacco Products

This text of Oregon § 323.340 (Reporting requirements for distributors) 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. § 323.340 (2026).

Text

(1)On or before the 20th day of January, April, July and October, every distributor shall file on forms prescribed by the Department of Revenue a report containing any information the department may require to carry out the purposes of ORS 323.005 to 323.482.

(2)A distributor holding more than one distributor’s license and having centralized accounting may file one composite report combining the information required of each license location under subsection (1) of this section.

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(1) On or before the 20th day of January, April, July and October, every distributor shall file on forms prescribed by the Department of Revenue a report containing any information the department may require to carry out the purposes of ORS 323.005 to 323.482.
(2) A distributor holding more than one distributor’s license and having centralized accounting may file one composite report combining the information required of each license location under subsection (1) of this section.