(2) The department for good cause may extend the time for paying any amount owing for stamps purchased on the deferred-payment basis. The extension may not exceed five days. The extension may not be granted unless a request for the extension is filed with the department within or prior to the period for which the extension may be granted. [1965 c.525 §§49,53; 1999 c.62 §7]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 323 - Cigarettes and Tobacco Products
Section 323.010 - Definitions for ORS 323.005 to 323.482.
Section 323.030 - Tax imposed; rate; exclusiveness; only one distribution taxed.
Section 323.031 - Additional tax imposed; rate.
Section 323.055 - Sales to federal installations and veterans’ institutions exempted.
Section 323.060 - Consumer exemption; payment of tax in certain cases.
Section 323.085 - Presumptions regarding distribution and prepayment of tax.
Section 323.105 - Distributor’s license.
Section 323.107 - Wholesaler’s license.
Section 323.130 - Issuance and display of license; circumstances for not issuing license; appeal.
Section 323.140 - Cancellation, revocation or suspension of license; appeal.
Section 323.160 - Tax stamps; rules.
Section 323.165 - Sale of stamps.
Section 323.170 - Payment for stamps; distributor compensation.
Section 323.185 - Date when payment for credit purchases due; extension.
Section 323.225 - Transporters’ permits and records.
Section 323.235 - Subpoenas; enforcement.
Section 323.245 - Forfeiture of cigarettes and other objects; sale or redemption of other objects.
Section 323.248 - Seizure and forfeiture of contraband cigarettes; appeal.
Section 323.250 - Exchanges of information with other governmental units.
Section 323.318 - Refund when increase in cigarette tax is not continued.
Section 323.335 - Date when payment or prepayment of tax is due.
Section 323.340 - Reporting requirements for distributors.
Section 323.343 - Report by persons with cigarette activity; forms.
Section 323.365 - Extension of time for reports and payment of tax; interest.
Section 323.385 - Jeopardy determinations.
Section 323.416 - Appeals to Tax Court.
Section 323.420 - Venue; department certificate as evidence.
Section 323.435 - Actions by Attorney General; limitation on actions; authority.
Section 323.440 - Department to enforce ORS 323.005 to 323.482; rules; personnel.
Section 323.455 - Distribution of certain cigarette tax revenues.
Section 323.457 - Distribution of additional tax proceeds.
Section 323.482 - Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief.
Section 323.500 - Definitions for ORS 323.500 to 323.645.
Section 323.505 - Tax imposed on distribution; rate.
Section 323.510 - Dates for payment of tax; returns; extension; interest.
Section 323.520 - Application for distributor license.
Section 323.525 - Security; amount.
Section 323.530 - Issuance of license; display; appeal of license denial.
Section 323.535 - Cancellation, suspension or revocation of license; appeal.
Section 323.538 - Wholesale sales invoices; requirements; presumptions; penalty.
Section 323.540 - Records; contents; retention; examination.
Section 323.570 - Transport of untaxed products; permit; bills of lading.
Section 323.610 - Collection of unpaid tax.
Section 323.612 - Seizure and forfeiture of contraband tobacco products; appeal.
Section 323.613 - Exchanges of information with other governmental units.
Section 323.618 - Venue; department certificate as evidence.
Section 323.619 - Actions by Attorney General; limitation on actions; authority.
Section 323.627 - Disposition of proceeds of tax imposed on inhalant delivery systems.
Section 323.632 - Offense of unlawful distribution of tobacco products; forfeiture.
Section 323.700 - Definitions for ORS 323.700 to 323.730.
Section 323.706 - Requirements for persons accepting delivery sale purchase orders.
Section 323.709 - Requirements for persons mailing or shipping tobacco in delivery sales.
Section 323.715 - Notice requirements for delivery sales.
Section 323.721 - Delivery sales reporting requirements.
Section 323.727 - Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture.
Section 323.740 - Entry and examination by department.
Section 323.800 - Definitions for ORS 323.800 to 323.807.
Section 323.803 - Findings and purpose.
Section 323.806 - Required actions by manufacturers; liability of importers.
Section 323.807 - Assignment of interest in qualified escrow fund to state.
Section 323.810 - Definitions for ORS 323.810 to 323.816.
Section 323.813 - Findings and purpose.
Section 323.816 - Required actions by manufacturer.
Section 323.850 - Legislative findings.
Section 323.853 - Definitions for ORS 323.850 to 323.862.
Section 323.856 - Tax stamps prohibited on cigarette packages not meeting federal requirements.
Section 323.859 - Notice; effect of failure to receive notice.