Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS 323.005 to 323.482 prior to the sale of the cigarettes to any person in Oregon by purchasing cigarette tax stamps sold pursuant to ORS 323.005 to 323.482 and affixing those stamps to the unstamped packages of cigarettes.
ORS 323.068
Applied in 1 court decision — leading case 235 Or. App. 292 - State v. Maybee (2010)
Most recently applied in 235 Or. App. 292 - State v. Maybee (May 2010)
2003 c.804 §3
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.