Chapter 323

NOTES OF DECISIONS

This chapter was not intended to impose a tax on cigarettes sold by an Oregon distributor, to be shipped out of state and sold out of state to ultimate consumers for use out of state. Carter & Son v. Dept. of Rev., 5 OTR 379 (1974)

323.455

ATTY. GEN. OPINIONS: Distribution of state moneys when all land within city is owned by private party, (1983) Vol 44, p 20