Oregon Statutes
§ 323.515 — Exemption for tobacco products not subject to taxation by state
Oregon § 323.515
This text of Oregon § 323.515 (Exemption for tobacco products not subject to taxation by state) 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. § 323.515 (2026).
Text
The tax imposed by ORS 323.505 and 323.508 does not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
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Related
§ 323.505
Oregon § 323.505
Legislative History
1985 c.816 §18; 2025 c.581 §4c
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 § 323.515, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/323.515.