Cigarettes and Tobacco Products

ORS 323.130
Issuance and display of license

  • circumstances for not issuing license
  • appeal


Upon receipt of a completed application, the statement required by ORS 323.106 (Certification of intent to comply with reporting, recordkeeping and directory participation requirements) and bonds or other security required by the Department of Revenue under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes), the department may issue a distributor’s license to the applicant. A separate license shall be issued for each place of business of the distributor within the state. A license is valid only for engaging in business as a distributor at the place designated on the license. The license shall at all times be conspicuously displayed at the place for which issued. The license is not transferable and is valid until suspended or revoked.


The department may not issue a license to an applicant if the department determines or has reason to believe that the applicant will not comply with the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) or any other state or federal cigarette tax law.


Notwithstanding ORS 305.280 (Time for filing appeals) or 323.416 (Appeals to Tax Court), a decision by the department not to issue a license to an applicant may be appealed by the applicant to the magistrate division of the tax court within 30 days of the date of the decision of the department in the manner prescribed in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally).


For purposes of this section, an application to renew a distributor’s license shall be considered the same as an application for an initial distributor’s license. [1965 c.525 §39; 2003 c.801 §17; 2003 c.804 §15]
Chapter 323

Notes of Decisions

This chapter was not intended to impose a tax on cigarettes sold by an Oregon distributor, to be shipped out of state and sold out of state to ultimate consumers for use out of state. Carter & Son v. Dept. of Rev., 5 OTR 379 (1974)


Last accessed
Jun. 26, 2021