Cigarettes and Tobacco Products

ORS 323.575
Administration and enforcement

  • rules and procedures


The Department of Revenue shall administer and enforce ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title). The department is authorized to establish those rules and procedures for the implementation and enforcement of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) that are consistent with its provisions and considered necessary and appropriate. [1985 c.816 §28; 2003 c.804 §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