Oregon Statutes
§ 323.555 — Warehouse records; inspection; contents; preservation
Oregon § 323.555
This text of Oregon § 323.555 (Warehouse records; inspection; contents; preservation) 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. § 323.555 (2026).
Text
Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be available to the Department of Revenue for inspection. The records shall show the name and address of the consignee, the date, the quantity of tobacco products delivered and any other information the department may require. These records shall be preserved for five years from the date of delivery of the tobacco products.
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Legislative History
1985 c.816 §26; 2003 c.804 §41
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 § 323.555, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/323.555.