Section 323.640 - Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco.

OR Rev Stat § 323.640 (2019) (N/A)
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(2) Any tobacco product with respect to which a tax has once been imposed under ORS 323.505 shall not be subject upon a subsequent distribution to the taxes imposed by ORS 323.505. [1985 c.816 §44a]