Cigarettes and Tobacco Products

ORS 323.530
Issuance of license

  • display
  • appeal of license denial


Upon receipt of a completed application, the statement required by ORS 323.520 (Application for distributor license) (3) and any security required by the Department of Revenue under ORS 323.500 (Definitions for ORS 323) to 323.645 (Short title), the department shall issue a distributor’s license to an applicant. A separate license shall be issued for each place of business of the distributor within the state. Each license issued by the department shall include an identification number for the license. A license is valid only for engaging in business as a distributor at the place designated thereon, and it shall at all times be conspicuously displayed at the place for which issued. The license is not transferable and is valid until canceled, suspended or revoked.


The department may not issue a license to an applicant if the department determines or has reason to believe that the applicant will not comply with the provisions of ORS chapter 323 or any other state or federal tobacco products tax law.


Notwithstanding ORS 305.280 (Time for filing appeals), a decision by the department not to issue a license to an applicant may be appealed by the applicant to the magistrate division of the tax court within 30 days of the date of the decision of the department in the manner prescribed in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally).


For purposes of this section, an application to renew a distributor’s license shall be considered the same as an application for an initial distributor’s license. [1985 c.816 §21; 2003 c.804 §36; 2009 c.717 §22]


Last accessed
May 30, 2023