ORS 323.005

Known as the Cigarette Tax Act

Applied in 2 court decisions — leading case 235 Or. App. 292 - State v. Maybee (2010)

Most recently applied in Dixon v. Dept. of Rev. (May 2014)

1965 c.525 §§1,2; 2009 c.33 §31

ORS 323.005 to 323.482 may be cited as the Cigarette Tax Act.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.