{"data":{"id":"us-or/ors-323.391","jurisdiction":"us-or","citation":"ORS 323.391","heading":"Withholding warrant procedures; application for collection of unpaid cigarette taxes.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 323 — Cigarettes and Tobacco Products"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors323.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"882d4773f317389f28350738362ea143637ad01aa64a32e0078addfe93376ee7","source_id":"us-or","stale":false,"prev":"us-or/ors-323.390","next":"us-or/ors-323.401"},"notice":"GroundRules: Original legal text. Not legal advice."}