Chapter 323
Cigarettes and Tobacco Products

Sections

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
323.406
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
323.480
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
323.598
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
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 legal minimum purchase 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
Distributors' licenses
323.715
Notice requirements for delivery sales
323.718
Requirements for mailing or shipping delivery sale orders
323.721
Delivery sales reporting requirements
323.724
Delivery sales of untaxed cigarettes or tobacco products 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