Cigarettes and Tobacco Products

ORS 323.535
Cancellation, suspension or revocation of license

  • appeal


The Department of Revenue may cancel, suspend or revoke a license issued to a distributor if the distributor fails to:


Pay any tax or penalty due under ORS chapter 323;


Otherwise comply with any provision of ORS chapter 323 or any rule adopted thereunder; or


Comply with any other state or federal tobacco products tax law.


Notwithstanding ORS 305.280 (Time for filing appeals), a decision by the department to cancel, suspend or revoke a license may be appealed by the distributor to the magistrate division of the tax court within 30 days of the date of the decision of the department under subsection (1) of this section, in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally). [1985 c.816 §22; 1995 c.650 §45; 2003 c.804 §37]
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)


Last accessed
Jun. 26, 2021