Oregon Revised Statutes

Or. Rev. Stat. § 323.645 (2026)

Short title

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

323.645 Short title. ORS 323.500 to 323.645 may be cited as the Tobacco Products Tax Act. [1985 c.816 §46]

TOBACCO DELIVERY SALES

Notes of Decisions

Cited in 1 case, 2011–2011 · leading case: Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011) (Or. T.C. 2011).

Sort: Relevance Newest Treatment

Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011) (Or. T.C. 2011). “500 to ORS 323.645 imposes a tax on activities within the borders of Oregon relating to OTP.”

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.