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Oregon · Through 2025 Edition

ORS 323.391: Withholding warrant procedures; application for collection of unpaid cigarette taxes.

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Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. Chapter 323 — Cigarettes and Tobacco Products

The Department of Revenue may employ the provisions of ORS 305.182 to file warrants issued against a taxpayer for unpaid cigarette taxes in the Office of the Secretary of State.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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