Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 323: Cigarettes and Tobacco Products/§ 323.645
Oregon Statutes

§ 323.645 — Short title

Oregon § 323.645
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 323Cigarettes and Tobacco Products

This text of Oregon § 323.645 (Short title) 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. § 323.645 (2026).

Text

ORS 323.500 to 323.645 may be cited as the Tobacco Products Tax Act.

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Related

Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011)
(Oregon Tax Court, 2011)
Downer v. Department of Revenue, Tc-Md 050767a (or.tax 3-17-2010)
(Oregon Tax Court, 2010)

Legislative History

1985 c.816 §46

Nearby Sections

15
§ 323.005
Short title
§ 323.010
Definitions for ORS 323.005 to 323.482
§ 323.015
“Distribution,” “distributor” and “distributor engaged in business in this state” defined
§ 323.030
Tax imposed; rate; exclusiveness; only one distribution taxed
§ 323.031
Additional tax imposed; rate
§ 323.035
Distributions by manufacturers to licensed distributors exempted
§ 323.040
Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers
§ 323.045
§ 323.045
§ 323.050
Storage in bonded warehouses exempted
§ 323.055
Sales to federal installations and veterans’ institutions exempted
§ 323.060
Consumer exemption; payment of tax in certain cases
§ 323.065
Claim for exemption
§ 323.068
Prepayment of tax
§ 323.070
§ 323.070
§ 323.075
Distributor to collect tax on certain sales
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Bluebook (online)
Oregon § 323.645, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/323.645.