Oregon Code § 323.355·Enacted ·Last updated March 01, 2026
Statute Text
Report
of sales on common carriers in interstate or foreign passenger service.
On or before the 20th day of each
month the common carriers and authorized persons specified in ORS 323.040 shall
file with the Department of Revenue a report of the sales of cigarettes made by
them on the facilities of the carriers in Oregon in the preceding calendar
month in such detail and form as the department may prescribe, submitting with
the report the amount of the tax due under ORS 323.040. [1965 c.525 §77]
Plain English Explanation
This Oregon statute addresses Report
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.355
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 § 323.355. Use this format in legal documents and court filings.
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