ORS 323.703
Delivery sales to persons under 21 years of age prohibited

323.005
Short title 323.010
Definitions for ORS 323.005 to 323.482 323.015
“Distribution,” “distributor” and “distributor engaged in business in this state” defined 323.030
Tax imposed 323.031
Additional tax imposed 323.035
Distributions by manufacturers to licensed distributors exempted 323.040
Sales to common carriers in interstate or foreign passenger service exempted 323.050
Storage in bonded warehouses exempted 323.055
Sales to federal installations and veterans’ institutions exempted 323.060
Consumer exemption 323.065
Claim for exemption 323.068
Prepayment of tax 323.075
Distributor to collect tax on certain sales 323.080
Manufacturers’ agreements for prepayment 323.085
Presumptions regarding distribution and prepayment of tax 323.105
Distributor’s license 323.106
Certification of intent to comply with reporting, recordkeeping and directory participation requirements 323.107
Wholesaler’s license 323.110
Security required for licensing 323.115
Provision for withdrawal of surety 323.120
Form of security 323.125
Liquidation of security to pay delinquency 323.130
Issuance and display of license 323.140
Cancellation, revocation or suspension of license 323.160
Tax stamps 323.165
Sale of stamps 323.170
Payment for stamps 323.175
Application for credit purchases of stamps 323.180
Authorization of agent 323.185
Date when payment for credit purchases due 323.190
Suspension of credit 323.195
Penalty for nonpayment of credit purchase 323.205
Manufacturers’ reports 323.211
Posting of certain information on vending machines required 323.215
Records of vending machine operators 323.220
Maintenance and preservation of records 323.225
Transporters’ permits and records 323.230
Examination of records by department 323.235
Subpoenas 323.240
Search warrants 323.245
Forfeiture of cigarettes and other objects 323.248
Seizure and forfeiture of contraband cigarettes 323.250
Exchanges of information with other governmental units 323.255
Rewards for information 323.305
Determination of amounts unpaid 323.318
Refund when increase in cigarette tax is not continued 323.320
Refunds for unused stamps and for unsalable or destroyed cigarettes 323.325
Limitation period on claim for refund 323.330
Interest on certain refunds 323.335
Date when payment or prepayment of tax is due 323.340
Reporting requirements for distributors 323.343
Report by persons with cigarette activity 323.355
Report of sales on common carriers in interstate or foreign passenger service 323.360
Report by consumers 323.365
Extension of time for reports and payment of tax 323.381
Failure to pay tax or timely file report 323.385
Jeopardy determinations 323.390
Collection of unsecured, unpaid tax after deficiency or jeopardy determination 323.391
Withholding warrant procedures 323.401
Refund agreement with governing body of Indian reservation 323.403
Application of other statutes 323.404
Disclosure and sharing of information between Department of Revenue and Oregon Health Authority 323.406
Disclosure of license information 323.416
Appeals to Tax Court 323.420
Venue 323.435
Actions by Attorney General 323.440
Department to enforce ORS 323.005 to 323.482 323.455
Distribution of certain cigarette tax revenues 323.457
Distribution of additional tax proceeds 323.459
Disposition of further tax proceeds 323.480
Civil and criminal penalties for violations of ORS 323.005 to 323.482 323.482
Offense of unlawful distribution of cigarettes 323.500
Definitions for ORS 323.500 to 323.645 323.505
Tax imposed on distribution 323.510
Dates for payment of tax 323.515
Exemption for tobacco products not subject to taxation by state 323.520
Application for distributor license 323.525
Security 323.530
Issuance of license 323.535
Cancellation, suspension or revocation of license 323.538
Wholesale sales invoices 323.540
Records 323.555
Warehouse records 323.560
Credit of tax for tobacco products shipped out of state or returned to manufacturer 323.565
Exemption for sales to common carriers engaged in interstate or foreign passenger service 323.570
Transport of untaxed products 323.575
Administration and enforcement 323.585
Penalty and interest for failure to pay tax or timely file return 323.595
Application of other statutes 323.597
Disclosure and sharing of information between Department of Revenue and Oregon Health Authority 323.598
Disclosure of license information 323.600
Department determination of amount of tax 323.605
Immediate determination and collection of tax 323.607
Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts 323.610
Collection of unpaid tax 323.612
Seizure and forfeiture of contraband tobacco products 323.613
Exchanges of information with other governmental units 323.615
Refund agreement with governing body of Indian reservation 323.618
Venue 323.619
Actions by Attorney General 323.620
Remedies cumulative 323.623
Appeals 323.625
Disposition of moneys other than inhalant delivery system revenues 323.627
Disposition of proceeds of tax imposed on inhalant delivery systems 323.630
Civil and criminal penalties for violations of ORS 323.500 to 323.645 323.632
Offense of unlawful distribution of tobacco products 323.635
Penalties in ORS 323.630 and 323.632 additional to other penalties 323.640
Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco 323.645
Short title 323.700
Definitions for ORS 323.700 to 323.730 323.703
Delivery sales to persons under 21 years of age prohibited 323.706
Requirements for persons accepting delivery sale purchase orders 323.709
Requirements for persons mailing or shipping tobacco in delivery sales 323.712
Required licenses 323.715
Notice requirements for delivery sales 323.721
Delivery sales reporting requirements 323.724
Noncompliant delivery sales of tobacco prohibited 323.727
Penalties for violating ORS 323.700 to 323.730 323.730
Persons who may bring actions 323.740
Entry and examination by department 323.800
Definitions for ORS 323.800 to 323.807 323.803
Findings and purpose 323.806
Required actions by manufacturers 323.807
Assignment of interest in qualified escrow fund to state 323.810
Definitions for ORS 323.810 to 323.816 323.813
Findings and purpose 323.816
Required actions by manufacturer 323.850
Legislative findings 323.853
Definitions for ORS 323.850 to 323.862 323.856
Tax stamps prohibited on cigarette packages not meeting federal requirements 323.859
Notice 323.862
Disclosure of information 323.865
Rulemaking authority