Oregon Code § 323.068·Enacted ·Last updated March 01, 2026
Statute Text
Prepayment of tax.
Every distributor who sells or possesses for sale unstamped cigarettes in this
state shall prepay all taxes imposed under ORS 323.005 to 323.482 prior to the
sale of the cigarettes to any person in Oregon by purchasing cigarette tax
stamps sold pursuant to ORS 323.005 to 323.482 and affixing those stamps to the
unstamped packages of cigarettes. [2003 c.804 §3]
Plain English Explanation
This Oregon statute addresses Prepayment of tax. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.068
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Prepayment of tax. Read the full statute text above for details.
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