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Section 323.010 - Definitions for ORS 323.005 to 323.482. - (1) "Cigarette" means any product that contains nicotine, is intended...
Section 323.015 - "Distribution," "distributor" and "distributor engaged in business in this state" defined. - (1) "Distribution" includes: (a) The sale in this state of...
Section 323.030 - Tax imposed; rate; exclusiveness; only one distribution taxed. - (2) The taxes imposed by ORS 323.005 to 323.482 are...
Section 323.031 - Additional tax imposed; rate. - (2) Notwithstanding ORS 323.030 (2) or subsection (1) of this...
Section 323.055 - Sales to federal installations and veterans’ institutions exempted. - (1) The sale of cigarettes to United States Army, Air...
Section 323.060 - Consumer exemption; payment of tax in certain cases. - (2) Any taxes resulting from a distribution of cigarettes for...
Section 323.085 - Presumptions regarding distribution and prepayment of tax. - (2) All taxes paid pursuant to the provisions of ORS...
Section 323.105 - Distributor’s license. - (2) A distributor shall apply for and obtain a license...
Section 323.107 - Wholesaler’s license. - (2) A wholesaler is subject to all the requirements of...
Section 323.130 - Issuance and display of license; circumstances for not issuing license; appeal. - (2) The department may not issue a license to an...
Section 323.140 - Cancellation, revocation or suspension of license; appeal. - (a) Pay any tax or penalty due under ORS chapter...
Section 323.160 - Tax stamps; rules. - (2) Stamps shall be designed according to specifications and denominations...
Section 323.165 - Sale of stamps. - (2) With the approval of the Oregon Department of Administrative...
Section 323.170 - Payment for stamps; distributor compensation. - (2) The compensation to each distributor for each Oregon stamp...
Section 323.185 - Date when payment for credit purchases due; extension. - (2) The department for good cause may extend the time...
Section 323.225 - Transporters’ permits and records. - (2) Each transporter who transports, or possesses or acquires for...
Section 323.235 - Subpoenas; enforcement. - (2) If any person fails to comply with any subpoena...
Section 323.245 - Forfeiture of cigarettes and other objects; sale or redemption of other objects. - (2) Notwithstanding the provisions of subsection (1) of this section,...
Section 323.248 - Seizure and forfeiture of contraband cigarettes; appeal. - (2) Notwithstanding ORS 305.280 or 323.416, a seizure and forfeiture...
Section 323.250 - Exchanges of information with other governmental units. - (a) Regulate or tax tobacco products or enforce laws relating...
Section 323.318 - Refund when increase in cigarette tax is not continued. - (2) Subsection (1) of this section is in addition to...
Section 323.320 - Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules. - (a) Any unused or damaged stamps; or (b) Stamps affixed...
Section 323.335 - Date when payment or prepayment of tax is due. - (2) If the tax imposed under ORS 323.005 to 323.482...
Section 323.340 - Reporting requirements for distributors. - (2) A distributor holding more than one distributor’s license and...
Section 323.343 - Report by persons with cigarette activity; forms. - (2) If the department determines that a report filed under...
Section 323.365 - Extension of time for reports and payment of tax; interest. - (2) Any person to whom an extension is granted shall...
Section 323.385 - Jeopardy determinations. - (2) If the amount of the tax, interest, and penalty...
Section 323.390 - Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants. - (a) Assess a collection charge of $5 if the sum...
Section 323.401 - Refund agreement with governing body of Indian reservation; appropriation for refunds. - (2) There is continuously appropriated to the Department of Revenue...
Section 323.404 - Disclosure and sharing of information between Department of Revenue and Oregon Health Authority. - (2) The authority may disclose information obtained pursuant to ORS...
Section 323.416 - Appeals to Tax Court. - (2) An appeal to the Oregon Tax Court under ORS...
Section 323.420 - Venue; department certificate as evidence. - (2) The certificate of the department to the effect that...
Section 323.435 - Actions by Attorney General; limitation on actions; authority. - (2) The Attorney General shall have authority to investigate any...
Section 323.440 - Department to enforce ORS 323.005 to 323.482; rules; personnel. - (2) The department may employ accountants, auditors, investigators, assistants, and...
Section 323.455 - Distribution of certain cigarette tax revenues. - (2) The moneys appropriated to cities and counties under subsection...
Section 323.457 - Distribution of additional tax proceeds. - (a) 29.37/30 of the moneys shall be credited to the...
Section 323.459 - Disposition of further tax proceeds; payment of expenses for administration and enforcement. - (1) 90 percent of the moneys are continuously appropriated to...
Section 323.480 - Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal. - (b) A civil penalty imposed under this subsection may not...
Section 323.482 - Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief. - (2) The offense of unlawful distribution of cigarettes is classified...
Section 323.500 - Definitions for ORS 323.500 to 323.645. - (1) "Business" means any trade, occupation, activity or enterprise engaged...
Section 323.505 - Tax imposed on distribution; rate. - (2) The tax imposed under this section shall be imposed...
Section 323.510 - Dates for payment of tax; returns; extension; interest. - (2) With each quarterly payment, the taxpayer shall submit a...
Section 323.520 - Application for distributor license. - (2) A person may not engage in the business of...
Section 323.525 - Security; amount. - (2) The amount of the security shall be fixed by...
Section 323.530 - Issuance of license; display; appeal of license denial. - (2) The department may not issue a license to an...
Section 323.535 - Cancellation, suspension or revocation of license; appeal. - (a) Pay any tax or penalty due under ORS chapter...
Section 323.538 - Wholesale sales invoices; requirements; presumptions; penalty. - (a) The name and address of the seller, the name...
Section 323.540 - Records; contents; retention; examination. - (2) The records required by subsection (1) of this section...
Section 323.570 - Transport of untaxed products; permit; bills of lading. - (2) Each transporter who shall transport or possess or acquire...
Section 323.597 - Disclosure and sharing of information between Department of Revenue and Oregon Health Authority. - (2) The authority may disclose information obtained pursuant to ORS...
Section 323.610 - Collection of unpaid tax. - (2) At any time after issuing a warrant under this...
Section 323.612 - Seizure and forfeiture of contraband tobacco products; appeal. - (2) Notwithstanding ORS 305.280, a seizure and forfeiture made under...
Section 323.613 - Exchanges of information with other governmental units. - (a) Regulate or tax tobacco products or enforce laws relating...
Section 323.615 - Refund agreement with governing body of Indian reservation; appropriation for refunds. - (2) There is continuously appropriated to the director, from the...
Section 323.618 - Venue; department certificate as evidence. - (2) The certificate of the department to the effect that...
Section 323.619 - Actions by Attorney General; limitation on actions; authority. - (2) The Attorney General shall have authority to investigate any...
Section 323.623 - Appeals. - (2) An appeal to the Oregon Tax Court under ORS...
Section 323.627 - Disposition of proceeds of tax imposed on inhalant delivery systems. - (1) 90 percent of the moneys are continuously appropriated to...
Section 323.630 - Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination. - (b) A civil penalty imposed under this subsection may not...
Section 323.632 - Offense of unlawful distribution of tobacco products; forfeiture. - (2) The offense of unlawful distribution of tobacco products is...
Section 323.640 - Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco. - (2) Any tobacco product with respect to which a tax...
Section 323.700 - Definitions for ORS 323.700 to 323.730. - (1) "Consumer" means an individual who is not a distributor...
Section 323.706 - Requirements for persons accepting delivery sale purchase orders. - (1) The age verification requirements set forth in ORS 323.709;...
Section 323.709 - Requirements for persons mailing or shipping tobacco in delivery sales. - (1) Obtains a certification from the prospective consumer that includes...
Section 323.715 - Notice requirements for delivery sales. - (1) A prominent and clearly legible statement that tobacco sales...
Section 323.721 - Delivery sales reporting requirements. - (2) Not later than the 10th day of each calendar...
Section 323.727 - Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture. - (a) The first time a person violates a provision of...
Section 323.740 - Entry and examination by department. - (a) That is licensed under this chapter; or (b) That...
Section 323.800 - Definitions for ORS 323.800 to 323.807. - (1) "Adjusted for inflation" means increased in accordance with the...
Section 323.803 - Findings and purpose. - (2) Cigarette smoking also presents serious financial concerns for this...
Section 323.806 - Required actions by manufacturers; liability of importers. - (a) Become a Participating Manufacturer (as that term is defined...
Section 323.807 - Assignment of interest in qualified escrow fund to state. - (2) An assignment executed pursuant to subsection (1) of this...
Section 323.810 - Definitions for ORS 323.810 to 323.816. - (1) "Adjusted for inflation" means increased in accordance with the...
Section 323.813 - Findings and purpose. - (2) Use of smokeless tobacco products also presents serious financial...
Section 323.816 - Required actions by manufacturer. - (a) Comply with the requirements imposed on Participating Manufacturers that...
Section 323.850 - Legislative findings. - (2) The Legislative Assembly declares that it is the intent...
Section 323.853 - Definitions for ORS 323.850 to 323.862. - (1) "Cigarette" means any product that contains nicotine, is intended...
Section 323.856 - Tax stamps prohibited on cigarette packages not meeting federal requirements. - (a) The package differs in any respect from all the...
Section 323.859 - Notice; effect of failure to receive notice. - (a) All licensed Oregon cigarette distributors informing the distributors of...
Section 323.862 - Disclosure of information. - Note: See note under 323.850.
Section 323.865 - Rulemaking authority. - Note: See note under 323.850.