The tax imposed by ORS 323.505 and 323.508 does not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
ORS 323.515
1985 c.816 §18; 2025 c.581 §4c
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.