Oregon Revised Statutes Revenue and Taxation § 323.107

(1) Any person engaging or seeking to engage in the sale of cigarettes as a wholesaler shall file an application for a wholesaler's license with the Department of Revenue. The application shall be on a form prescribed by the department. A person may not engage in business as a wholesaler without a license. A wholesaler's license may be canceled, suspended, revoked or reinstated by the department as in the case of a distributor's license pursuant to ORS 323.140.

(2) A wholesaler is subject to all the requirements of ORS 323.005 to 323.482 imposed upon distributors relating to making, preserving and supplying records necessary to effective administration by the department.

(3) A wholesaler is subject to all penalties applicable to a distributor for a violation of the provisions of ORS 323.005 to 323.482.