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Oregon Revised Statutes Revenue and Taxation § 323.640

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

(1) The taxes imposed by ORS 323.505 are in lieu of all other state, county or municipal taxes on the sale or use of tobacco products.

(2) Any tobacco product with respect to which a tax has once been imposed under ORS 323.505 shall not be subject upon a subsequent distribution to the taxes imposed by ORS 323.505.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 323.640 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-323-640/

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