GroundRules
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- ORS 323.080 · Manufacturers’ agreements for prepayment.
- ORS 323.085 · Presumptions regarding distribution and prepayment of tax.
- ORS 323.086 · [1989 c.866 §3; repealed by 1995 c.79 §179]
- ORS 323.087 · [1989 c.866 §4; repealed by 1995 c.79 §179]
- ORS 323.089 · [1989 c.866 §5; repealed by 1995 c.79 §179]
- ORS 323.091 · [1989 c.866 §6; repealed by 1995 c.79 §179]
- ORS 323.105 · Distributor’s license.
- ORS 323.106 · Certification of intent to comply with reporting, recordkeeping and directory participation requirements.
- ORS 323.107 · Wholesaler’s license.
- ORS 323.110 · Security required for licensing; conditions of bond.
- ORS 323.115 · Provision for withdrawal of surety.
- ORS 323.120 · Form of security.
- ORS 323.125 · Liquidation of security to pay delinquency.
- ORS 323.130 · Issuance and display of license; circumstances for not issuing license; appeal.
- ORS 323.135 · [1965 c.525 §40; 1971 c.734 §36; 1995 c.650 §41; repealed by 2003 c.804 §68]
- ORS 323.140 · Cancellation, revocation or suspension of license; appeal.
- ORS 323.155 · [1965 c.525 §42; 1999 c.62 §1; repealed by 2003 c.804 §68]
- ORS 323.160 · Tax stamps; rules.
- ORS 323.165 · Sale of stamps.
- ORS 323.170 · Payment for stamps; distributor compensation.
- ORS 323.175 · Application for credit purchases of stamps.
- ORS 323.180 · Authorization of agent; revocation.
- ORS 323.185 · Date when payment for credit purchases due; extension.
- ORS 323.190 · Suspension of credit.
- ORS 323.195 · Penalty for nonpayment of credit purchase; interest.
- ORS 323.205 · Manufacturers’ reports.
- ORS 323.210 · [1965 c.525 §55; repealed by 1971 c.260 §1 (323.211 enacted in lieu of 323.210)]
- ORS 323.211 · Posting of certain information on vending machines required; seizure for failure to comply.
- ORS 323.215 · Records of vending machine operators.
- ORS 323.220 · Maintenance and preservation of records.
- ORS 323.225 · Transporters’ permits and records.
- ORS 323.230 · Examination of records by department; supplemental reports; rules.
- ORS 323.235 · Subpoenas; enforcement.
- ORS 323.240 · Search warrants; seizure and forfeiture.
- ORS 323.245 · Forfeiture of cigarettes and other objects; sale or redemption of other objects.
- ORS 323.248 · Seizure and forfeiture of contraband cigarettes; appeal.
- ORS 323.250 · Exchanges of information with other governmental units.
- ORS 323.255 · Rewards for information.
- ORS 323.305 · Determination of amounts unpaid.
- ORS 323.310 · [1965 c.525 §67; repealed by 2005 c.94 §108]
- ORS 323.315 · [1965 c.525 §66; 1982 s.s.1 c.16 §18; repealed by 2005 c.94 §108]
- ORS 323.318 · Refund when increase in cigarette tax is not continued.
- ORS 323.320 · Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules.
- ORS 323.325 · Limitation period on claim for refund.
- ORS 323.330 · Interest on certain refunds.
- ORS 323.335 · Date when payment or prepayment of tax is due.
- ORS 323.340 · Reporting requirements for distributors.
- ORS 323.343 · Report by persons with cigarette activity; forms.
- ORS 323.345 · [1965 c.525 §74; repealed by 1971 c.416 §3]
- ORS 323.350 · [1965 c.525 §75; 1971 c.416 §2; repealed by 1999 c.62 §24]
- ORS 323.355 · Report of sales on common carriers in interstate or foreign passenger service.
- ORS 323.360 · Report by consumers.
- ORS 323.365 · Extension of time for reports and payment of tax; interest.
- ORS 323.380 · [1965 c.525 §79; 1982 s.s.1 c.16 §20; repealed by 1999 c.62 §16 (323.381 enacted in lieu of 323.380)]
- ORS 323.381 · Failure to pay tax or timely file report.
- ORS 323.385 · Jeopardy determinations.
- ORS 323.390 · Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants.
- ORS 323.391 · Withholding warrant procedures; application for collection of unpaid cigarette taxes.
- ORS 323.401 · Refund agreement with governing body of Indian reservation; appropriation for refunds.
- ORS 323.403 · Application of other statutes.
- ORS 323.404 · Disclosure and sharing of information between Department of Revenue and Oregon Health Authority.
- ORS 323.405 · [1965 c.525 §81; repealed by 1977 c.870 §55 (323.416 enacted in lieu of 323.405, 323.410 and 323.415)]
- ORS 323.406 · Disclosure of license information.
- ORS 323.410 · [1965 c.525 §82; repealed by 1977 c.870 §55 (323.416 enacted in lieu of 323.405, 323.410 and 323.415)]
- ORS 323.415 · [1965 c.525 §§83,84; repealed by 1977 c.870 §55 (323.416 enacted in lieu of 323.405, 323.410 and 323.415)]
- ORS 323.416 · Appeals to Tax Court.
- ORS 323.420 · Venue; department certificate as evidence.
- ORS 323.435 · Actions by Attorney General; limitation on actions; authority.
- ORS 323.440 · Department to enforce ORS 323.005 to 323.482; rules; personnel.
- ORS 323.455 · Distribution of certain cigarette tax revenues.
- ORS 323.457 · Distribution of additional tax proceeds.
- ORS 323.459 · Disposition of further tax proceeds; payment of expenses for administration and enforcement.
- ORS 323.460 · [1965 c.525 §106; repealed by 1969 c.229 §3]
- ORS 323.480 · Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal.
- ORS 323.482 · Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief.
- ORS 323.500 · Definitions for ORS 323.500 to 323.645.
- ORS 323.505 · Tax imposed on distribution of tobacco products other than oral nicotine products; rate.
- ORS 323.508 · Tax imposed on distribution of oral nicotine products; rate.
- ORS 323.510 · Dates for payment of tax; returns; extension; interest.
- ORS 323.515 · Exemption for tobacco products not subject to taxation by state.
- ORS 323.520 · Application for distributor license.
- ORS 323.525 · Security; amount.
- ORS 323.530 · Issuance of license; display; appeal of license denial.
- ORS 323.535 · Cancellation, suspension or revocation of license; appeal.
- ORS 323.538 · Wholesale sales invoices; requirements; presumptions; penalty.
- ORS 323.540 · Records; contents; retention; examination.
- ORS 323.545 · [1985 c.816 §24; repealed by 2003 c.804 §70]
- ORS 323.550 · [1985 c.816 §25; repealed by 2003 c.804 §70]
- ORS 323.555 · Warehouse records; inspection; contents; preservation.
- ORS 323.560 · Credit of tax for tobacco products shipped out of state or returned to manufacturer.
- ORS 323.565 · Exemption for sales to common carriers engaged in interstate or foreign passenger service; tax on carriers or persons authorized to sell tobacco products on the facilities of carriers.
- ORS 323.570 · Transport of untaxed products; permit; bills of lading.
- ORS 323.575 · Administration and enforcement; rules and procedures.
- ORS 323.580 · [1985 c.816 §29; repealed by 2003 c.804 §70]
- ORS 323.585 · Penalty and interest for failure to pay tax or timely file return.
- ORS 323.590 · [1985 c.816 §31; repealed by 2003 c.804 §70]
- ORS 323.595 · Application of other statutes.
- ORS 323.597 · Disclosure and sharing of information between Department of Revenue and Oregon Health Authority.
- ORS 323.598 · Disclosure of license information.
- ORS 323.600 · Department determination of amount of tax; deficiency determinations; liens.