Cigarettes and Tobacco Products

ORS 323.140
Cancellation, revocation or suspension of license

  • appeal


The Department of Revenue may cancel, revoke or suspend the license held by a distributor whenever the distributor fails to:


Pay any tax or penalty due under ORS chapter 323;


Otherwise comply with any provision of ORS chapter 323 or any rule thereunder; or


Comply with any other state or federal cigarette tax law.


The department may not issue a new license to a distributor whose license has been revoked unless the department is satisfied that the distributor will comply with the provisions of ORS chapter 323 and the rules of the department.


If the department decides to refuse to renew a license, or decides to suspend or revoke a license, the distributor may appeal to the tax court.


Notwithstanding ORS 305.280 (Time for filing appeals) or 323.416 (Appeals to Tax Court), an appeal of a decision of the department under subsection (1) of this section may be made to the magistrate division of the tax court within 30 days of the decision in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally). [1965 c.525 §41; 1971 c.734 §37; 1995 c.650 §42; 2003 c.804 §17]
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