Cigarettes and Tobacco Products

ORS 323.403
Application of other statutes

Except as otherwise provided in ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, shall apply to the determinations of taxes, penalties and interest under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). [1999 c.62 §21]
Note: Chapter 525, Oregon Laws 2019, was referred to the people for their approval or rejection at the regular general election to be held throughout this state on November 3, 2020. See section 22, chapter 525, Oregon Laws 2019. The text of sections 18 and 19, chapter 525, Oregon Laws 2019, that will take effect if chapter 525, Oregon Laws 2019, is approved by the people, is set forth for the user’s convenience.
Sec. 18. Section 19 of this 2019 Act is added to and made a part of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). [2019 c.525 §18]
Sec. 19. (1) Notwithstanding the confidentiality provisions of ORS 323.403 (Application of other statutes), the Department of Revenue may disclose information received under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) to the Oregon Health Authority to carry out the provisions of ORS 167.750 (Definition for ORS 167.755 and 431A.175) to 167.785 (Possession of tobacco products or inhalant delivery systems by person under 18 years of age), 431A.175 (Definitions) or 431A.183 (Agreements to enforce regulation of tobacco products and inhalant delivery systems).

(2)

The authority may disclose information obtained pursuant to ORS 431A.175 (Definitions) or 431A.183 (Agreements to enforce regulation of tobacco products and inhalant delivery systems) to the department for the purpose of carrying out the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes), provided that the authority does not disclose personally identifiable information. [2019 c.525 §19]
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)

Source

Last accessed
Jun. 26, 2021

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