Oregon § 323.360 Report by consumers

Oregon Statutes

§ 323.360 — Report by consumers

Oregon § 323.360

Vol.8

Title 29Revenue and Taxation

Ch. 323Cigarettes and Tobacco Products

This text of Oregon § 323.360 (Report by consumers) 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. § 323.360 (2026).

Text

Any consumer or user subject to the tax resulting from a distribution of cigarettes and from whom the tax has not been paid shall on or before the 20th day of the month following receipt of cigarettes file with the Department of Revenue a report of the amount of cigarettes received by the consumer or user in the preceding calendar month in the detail and form as the department may prescribe, submitting with the report the amount of tax due.

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Any consumer or user subject to the tax resulting from a distribution of cigarettes and from whom the tax has not been paid shall on or before the 20th day of the month following receipt of cigarettes file with the Department of Revenue a report of the amount of cigarettes received by the consumer or user in the preceding calendar month in the detail and form as the department may prescribe, submitting with the report the amount of tax due.