Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 323.068 (2026)

Prepayment of tax

✓ laws through the 2025 session (checked Sept. 2026)
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      323.068 Prepayment of tax. Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS 323.005 to 323.482 prior to the sale of the cigarettes to any person in Oregon by purchasing cigarette tax stamps sold pursuant to ORS 323.005 to 323.482 and affixing those stamps to the unstamped packages of cigarettes. [2003 c.804 §3]

 

      323.070 [1965 c.525 §26; repealed by 1971 c.416 §3]

Notes of Decisions
Cited in 2 cases, 2010–2013 · leading case: State v. Maybee, 232 P.3d 970 (Or. Ct. App. 2010).
Sort: Relevance Newest Treatment
State v. Maybee, 232 P.3d 970 (Or. Ct. App. 2010). “ORS 323.068.) Thus, because the Complementary Act serves to enforce the Qualifying Escrow Act, and the Qualifying Escrow Act does not require nonparticipating manufacturers to pay into the fund for unstamped cigarettes, the Complementary Act, including the penalty provision in…”
Dixon v. Dep't of Revenue, No. TC-MD 120736N (Or. T.C. June 14, 2013). · cites it 4× “160(1) states that “[t]he Department of Revenue shall furnish cigarette tax stamps for sale to distributors required under ORS 323.068 to prepay the taxes imposed under ORS 323.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.