Cigarettes and Tobacco Products

ORS 323.440
Department to enforce ORS 323.005 to 323.482

  • rules
  • personnel


(1)

The Department of Revenue shall enforce the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes).

(2)

The department may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes), or perform any other duties imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) upon the department. [1965 c.525 §§87,88; 1995 c.650 §44]
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