Cigarettes and Tobacco Products

ORS 323.391
Withholding warrant procedures

  • application for collection of unpaid cigarette taxes

The Department of Revenue may employ the provisions of ORS 305.182 (Filing of warrants for unpaid taxes) to file warrants issued against a taxpayer for unpaid cigarette taxes in the Office of the Secretary of State. [1995 c.53 §6]
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