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Oregon Revised Statutes Revenue and Taxation § 323.030

Current as of January 01, 2023 | Updated by Findlaw Staff

<Text of section applicable to distributions of cigarettes occurring before Jan. 1, 2016.  See, also, section applicable to distributions of cigarettes occurring on or after Jan. 1, 2016 and before Jan. 1, 2018, and section applicable to distributions of cigarettes occurring on or after Jan. 1, 2018.>

(1) Every distributor shall pay a tax upon distributions of cigarettes at the rate of 29 mills for the distribution of each cigarette in this state.

(2) The taxes imposed by ORS 323.005 to 323.482 are in lieu of all other state, county or municipal taxes on the sale or use of cigarettes.

(3) Any cigarette with respect to which a tax has been prepaid under ORS 323.068 or has otherwise once been imposed under ORS 323.005 to 323.482 is not subject upon a subsequent distribution to the taxes imposed by ORS 323.005 to 323.482.

(4) In addition to and not in lieu of any other tax imposed under ORS 323.005 to 323.482, every distributor shall pay a tax upon distributions of cigarettes at the rate of 6.5 mills for the distribution of each cigarette in this state.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 323.030 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-323-030/

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