Oregon Code § 323.050·Enacted ·Last updated March 01, 2026
Statute Text
Storage in bonded warehouses exempted.
The taxes imposed by ORS 323.005 to 323.482 do not apply to cigarettes stored
in a bonded warehouse and that are nontax paid under the provisions of chapter
52 of the Internal Revenue Act of 1954, as amended. [1965 c.525 §22; 2003 c.804
§8]
Plain English Explanation
This Oregon statute addresses Storage in bonded warehouses exempted. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.050
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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