Cigarettes and Tobacco Products

ORS 323.618
Venue

  • department certificate as evidence

(1)

The violation of any provision of ORS 323.500 (Definitions for ORS 323) to 323.645 (Short title) or any rule adopted thereunder shall be deemed an act committed in part at the office of the Department of Revenue in Salem, Oregon, and venue shall lie in Marion County, Oregon.

(2)

The certificate of the department to the effect that a tax has not been paid, that a return has not been filed or that information has not been supplied, as required by or under the provisions of ORS 323.500 (Definitions for ORS 323) to 323.645 (Short title), shall be prima facie evidence that the tax has not been paid, that the return has not been filed or that the information has not been supplied. [2003 c.804 §55]
Source

Last accessed
May 30, 2023

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