Oregon Revised Statutes

Or. Rev. Stat. § 323.068 (2026)

Prepayment of tax

✓ current as of May 2026

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323.070 [1965 c.525 §26; repealed by 1971 c.416 §3]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

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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 (Or. T.C. 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.”

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