Oregon Code § 323.343·Enacted ·Last updated March 01, 2026
Statute Text
Report
by persons with cigarette activity; forms.
(1) On or before the 20th day of January, April, July
and October, every person who is not a distributor and who had cigarette
activity in this state during the preceding calendar quarter shall file on
forms prescribed by the Department of Revenue a report containing any
information the department may require to carry out the purposes of ORS 323.005
to 323.482.
(2) If the
department determines that a report filed under this section reflects cigarette
activity that constitutes distribution in this state, the department may deem
the individual a distributor subject to the provisions of ORS 323.005 to
Plain English Explanation
This Oregon statute addresses Report
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.343
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Report
. 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 § 323.343. Use this format in legal documents and court filings.
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