Oregon Code § 323.560·Enacted ·Last updated March 01, 2026
Statute Text
Credit
of tax for tobacco products shipped out of state or returned to manufacturer.
When tobacco products, upon which
the tax imposed under ORS 323.500 to 323.645 has been reported and paid, are
shipped or transported by the distributor to retail dealers outside this state,
to be sold by those retail dealers, or are returned to the manufacturer by the
distributor or destroyed by the distributor, credit for the paid tax may be
made to the distributor. [1985 c.816 §27; 2003 c.804 §42]
Plain English Explanation
This Oregon statute addresses Credit
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.560
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Credit
. Read the full statute text above for details.
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