Chapter 323
Cigarettes and Tobacco Products

Sections

Definitions for ORS 323.005 to 323.482

“Distribution,” “distributor” and “distributor engaged in business in this state” defined

Additional tax imposed

Distributions by manufacturers to licensed distributors exempted

Sales to common carriers in interstate or foreign passenger service exempted

Storage in bonded warehouses exempted

Sales to federal installations and veterans’ institutions exempted

Consumer exemption

Claim for exemption

Prepayment of tax

Distributor to collect tax on certain sales

Manufacturers’ agreements for prepayment

Presumptions regarding distribution and prepayment of tax

Distributor’s license

Certification of intent to comply with reporting, recordkeeping and directory participation requirements

Wholesaler’s license

Security required for licensing

Provision for withdrawal of surety

Form of security

Liquidation of security to pay delinquency

Issuance and display of license

Cancellation, revocation or suspension of license

Payment for stamps

Application for credit purchases of stamps

Authorization of agent

Date when payment for credit purchases due

Suspension of credit

Penalty for nonpayment of credit purchase

Manufacturers’ reports

Posting of certain information on vending machines required

Records of vending machine operators

Maintenance and preservation of records

Transporters’ permits and records

Examination of records by department

Search warrants

Forfeiture of cigarettes and other objects

Seizure and forfeiture of contraband cigarettes

Exchanges of information with other governmental units

Rewards for information

Determination of amounts unpaid

Refund when increase in cigarette tax is not continued

Refunds for unused stamps and for unsalable or destroyed cigarettes

Limitation period on claim for refund

Interest on certain refunds

Date when payment or prepayment of tax is due

Reporting requirements for distributors

Report by persons with cigarette activity

Report of sales on common carriers in interstate or foreign passenger service

Report by consumers

Extension of time for reports and payment of tax

Failure to pay tax or timely file report

Jeopardy determinations

Collection of unsecured, unpaid tax after deficiency or jeopardy determination

Withholding warrant procedures

Refund agreement with governing body of Indian reservation

Application of other statutes

Disclosure and sharing of information between Department of Revenue and Oregon Health Authority

Disclosure of license information

Appeals to Tax Court

Actions by Attorney General

Department to enforce ORS 323.005 to 323.482

Distribution of certain cigarette tax revenues

Distribution of additional tax proceeds

Disposition of further tax proceeds

Civil and criminal penalties for violations of ORS 323.005 to 323.482

Offense of unlawful distribution of cigarettes

Definitions for ORS 323.500 to 323.645

Tax imposed on distribution

Dates for payment of tax

Exemption for tobacco products not subject to taxation by state

Application for distributor license

Issuance of license

Cancellation, suspension or revocation of license

Wholesale sales invoices

Warehouse records

Credit of tax for tobacco products shipped out of state or returned to manufacturer

Exemption for sales to common carriers engaged in interstate or foreign passenger service

Transport of untaxed products

Administration and enforcement

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

Application of other statutes

Disclosure and sharing of information between Department of Revenue and Oregon Health Authority

Disclosure of license information

Department determination of amount of tax

Immediate determination and collection of tax

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

Collection of unpaid tax

Seizure and forfeiture of contraband tobacco products

Exchanges of information with other governmental units

Refund agreement with governing body of Indian reservation

Actions by Attorney General

Remedies cumulative

Disposition of moneys other than inhalant delivery system revenues

Disposition of proceeds of tax imposed on inhalant delivery systems

Civil and criminal penalties for violations of ORS 323.500 to 323.645

Offense of unlawful distribution of tobacco products

Penalties in ORS 323.630 and 323.632 additional to other penalties

Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco

Definitions for ORS 323.700 to 323.730

Delivery sales to persons under 21 years of age prohibited

Requirements for persons accepting delivery sale purchase orders

Requirements for persons mailing or shipping tobacco in delivery sales

Required licenses

Notice requirements for delivery sales

Delivery sales reporting requirements

Noncompliant delivery sales of tobacco prohibited

Penalties for violating ORS 323.700 to 323.730

Persons who may bring actions

Entry and examination by department

Definitions for ORS 323.800 to 323.807

Findings and purpose

Required actions by manufacturers

Assignment of interest in qualified escrow fund to state

Definitions for ORS 323.810 to 323.816

Findings and purpose

Required actions by manufacturer

Legislative findings

Definitions for ORS 323.850 to 323.862

Tax stamps prohibited on cigarette packages not meeting federal requirements

Disclosure of information

Rulemaking authority

Up to date

Current through early 2024

Chap. 323’s source at oregon.gov

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California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

Location: https://oregon.public.law/statutes/ors_chapter_323

Original Source: Chapter 323 — Cigarettes and Tobacco Products, https://www.oregonlegislature.gov/bills_laws/ors/ors323.html (last accessed Jun. 16, 2023).