Cigarettes and Tobacco Products

ORS 323.607
Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts

If the Department of Revenue finds that an amount of gross purchases net of discounts equal to 25 percent or more of the gross purchases net of discounts as reported on the taxpayer’s tobacco products tax return has been omitted from the return, the department may give notice of deficiency as prescribed in ORS 305.265 (Deficiency notice) at any time within five years after the date the return was due or filed, whichever is later. [2001 c.76 §2]
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