Cigarettes and Tobacco Products

ORS 323.605
Immediate determination and collection of tax

If the Department of Revenue believes that the collection of any tax imposed under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) or any amount of the tax required to be paid to the state or of any determination will be jeopardized by delay, it shall make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable and the department shall assess the taxes, notify the person and proceed to collect the tax in the same manner and using the same procedures as for the collection of income taxes under ORS 314.440 (Tax as debt). [1985 c.816 §34; 2003 c.804 §49]
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)


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Jun. 26, 2021