Section 323.060 - Consumer exemption; payment of tax in certain cases.
OR Rev Stat § 323.060 (2019) (N/A)
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(2) Any taxes resulting from a distribution of cigarettes for personal use or consumption in a quantity of more than 199 cigarettes shall be paid by the user or consumer. [1965 c.525 §25; 2003 c.804 §10]