323.031
Additional tax imposed; rate.
(1) Notwithstanding ORS 323.030 (2) and in addition to and not in lieu of any
other tax, every distributor shall pay a tax upon distributions of cigarettes
at the rate of 30 mills for the distribution of each cigarette in this state.
(2)
Notwithstanding ORS 323.030 (2) or subsection (1) of this section and in
addition to and not in lieu of any other tax, every distributor shall pay a tax
upon distributions of cigarettes at the rate of 100 mills for the distribution
of each cigarette in this state.
(3) Any cigarette
for which a tax has once been imposed under ORS 323.005 to 323.482 may not be
subject upon a subsequent distribution to the taxes imposed by ORS 323.005 to
323.482. [2002 s.s.3 c.2 §2(1),(2); 2003 c.804 §§5c(1),(2),5e(1),(2); 2019
c.525 §1]
Notes of Decisions
Wilson/Fitz v. Rosenblum, No. S065263 (Or. Dec. 14, 2017).
“030, ORS 323.031. In the case of cigars or other tobacco products, the tax is imposed differently.”
Wilson/Fitz v. Rosenblum, No. S065263 (Or. Dec. 14, 2017).
“030, ORS 323.031. In the case of cigars or other tobacco products, the tax is imposed differently.”
Dixon v. Dep't of Revenue, No. TC-MD 120736N (Or. T.C. June 14, 2013).
“In support of their requested relief, Plaintiffs cite ORS 323.031(2), which states: “Any cigarette for which a tax has once been imposed by ORS 323.”
Or. Rev. Stat. § 323.031(2): 1 case
Dixon v. Dep't of Revenue, No. TC-MD 120736N (Or. T.C. June 14, 2013).
“In support of their requested relief, Plaintiffs cite ORS 323.031(2), which states: “Any cigarette for which a tax has once been imposed by ORS 323.”
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