Cigarettes and Tobacco Products

ORS 323.859

  • effect of failure to receive notice


Within the 45-day period immediately following October 23, 1999, the Department of Revenue shall issue a notice to:


All licensed Oregon cigarette distributors informing the distributors of the licensing provisions of ORS 323.856 (Tax stamps prohibited on cigarette packages not meeting federal requirements); and


All tobacco retailers and cigarette distributors informing the retailers and distributors of the penalties for holding or selling cigarettes in violation of ORS 323.856 (Tax stamps prohibited on cigarette packages not meeting federal requirements).


The notice shall specify a date, not earlier than the 60th day or later than the 90th day after the date on which the notice is mailed, after which a penalty may be imposed or seizures, destruction or sales may take place under ORS 323.850 (Legislative findings) to 323.862 (Disclosure of information).


The notice shall be in writing and sent by first class mail. The mailing shall be made by the Department of Revenue.


Failure of tobacco retailers or cigarette distributors to receive written notice is not a defense to any action to suspend or revoke a license of a cigarette distributor or to an action involving the seizure of cigarettes. [1999 c.1077 §4]
Note: See note under 323.850 (Legislative findings).
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