(a) All licensed Oregon cigarette distributors informing the distributors of the licensing provisions of ORS 323.856; and
(b) All tobacco retailers and cigarette distributors informing the retailers and distributors of the penalties for holding or selling cigarettes in violation of ORS 323.856.
(2) The notice shall specify a date, not earlier than the 60th day or later than the 90th day after the date on which the notice is mailed, after which a penalty may be imposed or seizures, destruction or sales may take place under ORS 323.850 to 323.862.
(3) The notice shall be in writing and sent by first class mail. The mailing shall be made by the Department of Revenue.
(4) Failure of tobacco retailers or cigarette distributors to receive written notice is not a defense to any action to suspend or revoke a license of a cigarette distributor or to an action involving the seizure of cigarettes. [1999 c.1077 §4]
Note: See note under 323.850.
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.