Cigarettes and Tobacco Products

ORS 323.862
Disclosure of information

The Department of Revenue may disclose information submitted to the department related to cigarettes, tobacco product manufacturers and tobacco retailers to the Attorney General, and such other parties as the Attorney General determines necessary, to monitor and enforce compliance by tobacco product manufacturers with ORS 323.800 (Definitions for ORS 323.800 to 323.807) to 323.807 (Assignment of interest in qualified escrow fund to state). [1999 c.1077 §5; 2005 c.22 §229]
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)


Last accessed
Jun. 26, 2021