2021 Oregon Revised Statutes
Chapter 323 - Cigarettes and Tobacco Products
Section 323.853 - Definitions for ORS 323.850 to 323.862.


(1) "Cigarette" means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use and consists of or contains:
(a) Any roll of tobacco wrapped in paper or in any substance not containing tobacco;
(b) Tobacco, in any form, that is functional in the product and that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or
(c) Any roll of tobacco that is wrapped in any substance containing tobacco and that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (a) of this subsection.
(2) "Cigarette" includes "roll-your-own," which is any tobacco that, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of the definition of "cigarette," 0.09 ounces of "roll-your-own" tobacco shall constitute one individual "cigarette."
(3) "Cigarette distributor" means any person or business that sells or distributes cigarettes to a tobacco retailer.
(4) "Package" means a package, carton or container of any kind in which cigarettes are offered for sale, sold or otherwise distributed or intended for distribution to consumers.
(5) "Tobacco product manufacturer" has the meaning given that term in ORS 323.800.
(6) "Tobacco retailer" means any person or business that offers cigarettes for sale to members of the public. [1999 c.1077 §2]
Note: See note under 323.850.

Structure 2021 Oregon Revised Statutes

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 323.015 - "Distribution," "distributor" and "distributor engaged in business in this state" defined.

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 323.320 - Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules.

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 323.390 - Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants.

Section 323.401 - Refund agreement with governing body of Indian reservation; appropriation for refunds.

Section 323.404 - Disclosure and sharing of information between Department of Revenue and Oregon Health Authority.

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 323.459 - Disposition of further tax proceeds; payment of expenses for administration and enforcement.

Section 323.480 - Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal.

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 323.597 - Disclosure and sharing of information between Department of Revenue and Oregon Health Authority.

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 323.615 - Refund agreement with governing body of Indian reservation; appropriation for refunds.

Section 323.618 - Venue; department certificate as evidence.

Section 323.619 - Actions by Attorney General; limitation on actions; authority.

Section 323.623 - Appeals.

Section 323.627 - Disposition of proceeds of tax imposed on inhalant delivery systems.

Section 323.630 - Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination.

Section 323.632 - Offense of unlawful distribution of tobacco products; forfeiture.

Section 323.640 - Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco.

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.

Section 323.862 - Disclosure of information.

Section 323.865 - Rulemaking authority.