Cigarettes and Tobacco Products

ORS 323.416
Appeals to Tax Court


(1)

Except as otherwise provided in ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes), any person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) may appeal to the Oregon Tax Court in the time and manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally). These appeal rights shall be the exclusive remedy available to determine the person’s liability for the taxes imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes).

(2)

An appeal to the Oregon Tax Court under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) stays proceedings to collect any unpaid tax unless the tax court believes the collection of the tax will be jeopardized by delay or otherwise orders collection proceedings to continue. [1977 c.870 §56 (enacted in lieu of 323.405, 323.410 and 323.415); 1995 c.650 §43; 2003 c.804 §25a]
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