Cigarettes and Tobacco Products

ORS 323.318
Refund when increase in cigarette tax is not continued


If an increase in cigarette tax imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) is provided by law and the increase provided is for a limited time period, then at such time as the increase expires and is not reenacted or otherwise by law continued, the Department of Revenue may enter into a cigarette tax refund or credit agreement with any distributor. The cigarette tax refund or credit agreement may provide for a mutually agreed upon amount as a refund or credit to the distributor of any cigarette tax attributable to the increase precollected for distributions of cigarettes occurring on or after the date the increase expires.


Subsection (1) of this section is in addition to and not in lieu of other laws allowing cigarette tax refunds or credits.


There is continuously appropriated to the Department of Revenue from the suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) and 323.455 (Distribution of certain cigarette tax revenues), the amounts necessary to make refunds agreed upon under subsection (1) of this section. [1983 c.683 §10; 1987 c.758 §12]
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