Oregon Statutes
§ 323.560 — Credit of tax for tobacco products shipped out of state or returned to manufacturer
Oregon § 323.560
This text of Oregon § 323.560 (Credit of tax for tobacco products shipped out of state or returned to manufacturer) 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. § 323.560 (2026).
Text
When tobacco products, upon which the tax imposed under ORS 323.500 to 323.645 has been reported and paid, are shipped or transported by the distributor to retail dealers outside this state, to be sold by those retail dealers, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit for the paid tax may be made to the distributor.
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Related
§ 323.500
Oregon § 323.500
Legislative History
1985 c.816 §27; 2003 c.804 §42
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 § 323.560, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/323.560.