Cigarettes and Tobacco Products

ORS 323.248
Seizure and forfeiture of contraband cigarettes

  • appeal


Any contraband cigarettes found by an authorized representative of the Department of Revenue or any law enforcement agency may be immediately seized and subject to forfeiture. If seized and forfeited under this subsection, the cigarettes shall be destroyed.


Notwithstanding ORS 305.280 (Time for filing appeals) or 323.416 (Appeals to Tax Court), a seizure and forfeiture made under this section may be appealed to the magistrate division of the tax court within 30 days of the date of the seizure in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally). [2003 c.804 §29]


Last accessed
May 30, 2023