Cigarettes and Tobacco Products

ORS 323.381
Failure to pay tax or timely file report

The provisions of ORS 314.400 (Penalty for failure to file report or return or to pay tax when due) apply to a person required to pay a tax due or file a report or return under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) who fails to timely pay the tax due or who fails to timely file the report or return required. [1999 c.62 §17 (enacted in lieu of 323.380)]
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