Oregon Statutes 323.050 – Storage in bonded warehouses exempted
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The taxes imposed by ORS § 323.005 to 323.482 do not apply to cigarettes stored in a bonded warehouse and that are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended. [1965 c.525 § 22; 2003 c.804 § 8]
