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Oregon Revised Statutes Revenue and Taxation § 323.355

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

On or before the 20th day of each month the common carriers and authorized persons specified in ORS 323.040 shall file with the Department of Revenue a report of the sales of cigarettes made by them on the facilities of the carriers in Oregon in the preceding calendar month in such detail and form as the department may prescribe, submitting with the report the amount of the tax due under ORS 323.040.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 323.355 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-323-355/

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