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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 323 - Cigarettes and Tobacco Products
Section 323.080 - Manufacturers’ agreements for prepayment.
Universal Citation:
OR Rev Stat § 323.080 (2025)
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Manufacturers may enter into agreements with the Department of Revenue for the prepayment of the tax on nonexempt cigarettes given away for advertising and any other purpose. [1965 c.525 §32]
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