Oregon Code § 323.360·Enacted ·Last updated March 01, 2026
Statute Text
Report
by consumers.
Any
consumer or user subject to the tax resulting from a distribution of cigarettes
and from whom the tax has not been paid shall on or before the 20th day of the
month following receipt of cigarettes file with the Department of Revenue a
report of the amount of cigarettes received by the consumer or user in the
preceding calendar month in the detail and form as the department may
prescribe, submitting with the report the amount of tax due. [1965 c.525 §78;
2003 c.804 §24]
Plain English Explanation
This Oregon statute addresses Report
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.360
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 § 323.360. Use this format in legal documents and court filings.
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