(2) If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 20 days after service upon the person of notice of the determination, the determination becomes final, unless a petition for redetermination is filed within the 20 days.
(3) The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to ORS 323.416. The person shall, however, file the petition for redetermination with the department within 20 days after the service upon the person of notice of the determination. The person shall at the time of filing the petition for redetermination deposit with the department such security as the department may deem necessary to ensure compliance with ORS 323.005 to 323.482. The security may be sold by the department at public sale if it becomes necessary in order to recover any amount due. Notice of the sale may be served upon the person who deposited the security personally or by mail in the same manner as prescribed pursuant to ORS 323.403. Upon any such sale, the surplus, if any, above the amount due under ORS 323.005 to 323.482 shall be returned to the person who deposited the security. [1965 c.525 §80; 1999 c.62 §18; 2009 c.33 §33]
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.