Cigarettes and Tobacco Products

ORS 323.435
Actions by Attorney General

  • limitation on actions
  • authority


(1)

In addition to all other remedies specified in ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes), action may be brought by the Attorney General, at the request of the Department of Revenue, in the name of the state, to recover the amount of any taxes, penalties and interest due under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes), if the action for recovery is commenced within three years from the time the tax is due to be paid.

(2)

The Attorney General shall have authority to investigate any criminal violation of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). [1965 c.525 §86; 2003 c.804 §27]
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