Oregon Revised Statutes

Or. Rev. Stat. § 323.031 (2026)

Additional tax imposed; rate

✓ current as of May 2026

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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

Cited in 3 cases, 2013–2017 · leading case: Wilson/Fitz v. Rosenblum (Or. 2017).

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Wilson/Fitz v. Rosenblum (Or. 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 (Or. T.C. 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 (Or. T.C. 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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