Cigarettes and Tobacco Products

ORS 323.585
Penalty and interest for failure to pay tax or timely file return

The provisions of ORS 314.400 (Penalty for failure to file report or return or to pay tax when due) apply to a person who fails to file a return required under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) or fails to pay a tax at the time the tax becomes due, and no extension is granted under ORS 323.510 (Dates for payment of tax), or if the time granted as an extension has expired and the person fails to file a return or pay a tax. [1985 c.816 §30; 1999 c.62 §25; 2003 c.804 §45]
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