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Oregon Revised Statutes Chapter 323 § 323.080 — Manufacturers’ agreements for prepayment

Oregon Revised Statutes Chapter 323 ·
Oregon Code § 323.080 · Enacted · Last updated March 01, 2026
Statute Text
Manufacturers’ agreements for prepayment. Manufacturers may enter into agreements with the Department of Revenue for the prepayment of the tax on nonexempt cigarettes given away for advertising and any other purpose. [1965 c.525 §32]
Plain English Explanation
This Oregon statute addresses Manufacturers’ agreements for prepayment. AI-powered analysis coming soon.
Key Points
Frequently Asked Questions
This section of Oregon law addresses Manufacturers’ agreements for prepayment. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 323.080. Use this format in legal documents and court filings.
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Related Sections
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“Distribution,” “distributor”
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Tax imposed; rate;
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Additional tax imposed;
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