GroundRules
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- ORS 323.605 · Immediate determination and collection of tax.
- ORS 323.607 · Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts.
- ORS 323.610 · Collection of unpaid tax.
- ORS 323.612 · Seizure and forfeiture of contraband tobacco products; appeal.
- ORS 323.613 · Exchanges of information with other governmental units.
- ORS 323.615 · Refund agreement with governing body of Indian reservation; appropriation for refunds.
- ORS 323.618 · Venue; department certificate as evidence.
- ORS 323.619 · Actions by Attorney General; limitation on actions; authority.
- ORS 323.620 · Remedies cumulative.
- ORS 323.623 · Appeals.
- ORS 323.625 · Disposition of moneys other than inhalant delivery system revenues or oral nicotine product revenues.
- ORS 323.627 · Disposition of proceeds of tax imposed on inhalant delivery systems.
- ORS 323.628 · Disposition of proceeds of tax imposed on oral nicotine products.
- ORS 323.630 · Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination.
- ORS 323.632 · Offense of unlawful distribution of tobacco products; forfeiture.
- ORS 323.635 · Penalties in ORS 323.630 and 323.632 additional to other penalties.
- ORS 323.640 · Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco.
- ORS 323.645 · Short title.
- ORS 323.700 · Definitions for ORS 323.700 to 323.730.
- ORS 323.703 · Delivery sales to persons under 21 years of age prohibited.
- ORS 323.706 · Requirements for persons accepting delivery sale purchase orders.
- ORS 323.709 · Requirements for persons mailing or shipping tobacco in delivery sales.
- ORS 323.712 · Required licenses.
- ORS 323.715 · Notice requirements for delivery sales.
- ORS 323.718 · [2003 c.804 §78; 2017 c.701 §13; repealed by 2021 c.179 §13]
- ORS 323.721 · Delivery sales reporting requirements.
- ORS 323.724 · Noncompliant delivery sales of tobacco prohibited.
- ORS 323.727 · Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture.
- ORS 323.730 · Persons who may bring actions.
- ORS 323.740 · Entry and examination by department.
- ORS 323.800 · Definitions for ORS 323.800 to 323.807.
- ORS 323.803 · Findings and purpose.
- ORS 323.804 · Liability of nonparticipating manufacturer for equity assessment; annual certification; credits or refunds; civil actions; penalties.
- ORS 323.806 · Required actions by manufacturers; liability of importers.
- ORS 323.807 · Assignment of interest in qualified escrow fund to state.
- ORS 323.810 · Definitions for ORS 323.810 to 323.816.
- ORS 323.813 · Findings and purpose.
- ORS 323.816 · Required actions by manufacturer.
- ORS 323.850 · Legislative findings.
- ORS 323.853 · Definitions for ORS 323.850 to 323.862.
- ORS 323.856 · Tax stamps prohibited on cigarette packages not meeting federal requirements.
- ORS 323.859 · Notice; effect of failure to receive notice.
- ORS 323.862 · Disclosure of information.
- ORS 323.865 · Rulemaking authority.
- ORS 323.990 · [1965 c.525 §90; 2001 c.696 §1; renumbered 323.480 in 2001]
- ORS 323.992 · [1965 c.525 §91; repealed by 1971 c.743 §432]
- ORS 323.995 · [1985 c.816 §43; 1995 c.650 §47; repealed by 2003 c.804 §70]
- ORS 324.050 · Definitions.
- ORS 324.070 · Imposition of tax; rate; basis of levy.
- ORS 324.080 · Exemptions of gross sales value.
- ORS 324.090 · State and local government interests exempt; credit of taxes imposed by state and local governments.
- ORS 324.110 · Quarterly payment of tax; computation of prevailing cash price.
- ORS 324.120 · Statement by taxpayer; other required information.
- ORS 324.130 · Statement of producer; filing of statement.
- ORS 324.140 · Penalty for delinquent reports; report of claimed exempt royalties.
- ORS 324.170 · Audit; interest on delinquent tax or deficiency.
- ORS 324.180 · Notice to person liable for unpaid tax.
- ORS 324.190 · Collection of unpaid tax.
- ORS 324.200 · Release of lien on real estate.
- ORS 324.210 · Status of taxes, interest and penalties as debt; limitation on time of collection.
- ORS 324.240 · Payment of tax when oil or gas in litigation.
- ORS 324.310 · Powers of department.
- ORS 324.320 · Rulemaking authority of department.
- ORS 324.340 · Net revenue payable to Common School Fund.
- ORS 324.410 · Prohibited conduct; civil penalty.
- ORS 324.510 · Content of statement or settlement sheet.
- ORS 324.520 · Duty to furnish information to department; penalty.
- ORS 326.003 · [1991 c.780 §1; repealed by 1993 c.45 §1a]
- ORS 326.005 · [1961 c.624 §1; repealed by 1965 c.100 §456]
- ORS 326.010 · [Repealed by 1961 c.624 §8 and 1965 c.519 §15]
- ORS 326.011 · Policy.
- ORS 326.020 · [Amended by 1961 c.624 §2; 1963 c.544 §15; repealed by 1965 c.100 §456]
- ORS 326.021 · State Board of Education membership.
- ORS 326.030 · [Amended by 1961 c.624 §3; renumbered 326.095]
- ORS 326.031 · Vacancies.
- ORS 326.040 · [Amended by 1957 c.124 §1; repealed by 1965 c.100 §456]
- ORS 326.041 · Meetings; election and term of chairperson; compensation and expenses.
- ORS 326.050 · [Repealed by 1957 c.124 §3]
- ORS 326.051 · Board functions; rules.
- ORS 326.054 · [1953 c.78 §1(1); repealed by 1965 c.100 §456]
- ORS 326.056 · [1953 c.78 §1(2); repealed by 1965 c.100 §456]
- ORS 326.058 · [1987 c.404 §1; 1993 c.45 §9; renumbered 339.430 in 1993]
- ORS 326.060 · [Repealed by 1965 c.100 §2 (326.021 enacted in lieu of 326.060)]
- ORS 326.061 · [1965 c.100 §8; repealed by 1993 c.45 §10]
- ORS 326.063 · [Repealed by 1965 c.100 §456]
- ORS 326.065 · [Amended by 1961 c.167 §40; repealed by 1965 c.100 §456]
- ORS 326.070 · [Amended by 1959 c.422 §1; repealed by 1965 c.100 §456]
- ORS 326.071 · [Formerly 326.120; repealed by 1977 c.306 §1]
- ORS 326.075 · [1975 c.553 §8; 1993 c.45 §11; 1997 c.652 §20; 2011 c.637 §103; repealed by 2013 c.747 §203]
- ORS 326.080 · [Repealed by 1965 c.100 §456]
- ORS 326.081 · [1971 c.656 §2; repealed by 1985 c.388 §3]
- ORS 326.090 · [Amended by 1959 c.422 §2; 1963 c.483 §8; repealed by 1965 c.100 §456]
- ORS 326.095 · [Formerly 326.030; repealed by 1965 c.100 §456]
- ORS 326.100 · [Repealed by 1961 c.624 §8 and 1965 c.519 §15]
- ORS 326.102 · [1953 c.266 §1; renumbered 326.520]
- ORS 326.104 · [1953 c.266 §2; renumbered 326.530]
- ORS 326.106 · [1953 c.266 §3; renumbered 326.540]
- ORS 326.110 · [Repealed by 1965 c.100 §456]
- ORS 326.111 · Department of Education; composition; functions; subpoenas; rules.
- ORS 326.113 · Employee transfer of unused sick leave.