There Is a Newer Version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 323
- 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; rate; exclusiveness; only one distribution taxed.
- 323.031 Additional tax imposed; rate.
- 323.035 Distributions by manufacturers to licensed distributors exempted.
- 323.040 Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers.
- 323.045 [1965 c.525 23; repealed by 1999 c.602 1]
- 323.050 Storage in bonded warehouses exempted.
- 323.055 Sales to federal installations and veterans institutions exempted.
- 323.060 Consumer exemption; payment of tax in certain cases.
- 323.065 Claim for exemption.
- 323.068 Prepayment of tax.
- 323.070 [1965 c.525 26; repealed by 1971 c.416 3]
- 323.075 Distributor to collect tax on certain sales.
- 323.080 Manufacturers agreements for prepayment.
- 323.085 Presumptions regarding distribution and prepayment of tax.
- 323.086 [1989 c.866 3; repealed by 1995 c.79 179]
- 323.087 [1989 c.866 4; repealed by 1995 c.79 179]
- 323.089 [1989 c.866 5; repealed by 1995 c.79 179]
- 323.091 [1989 c.866 6; repealed by 1995 c.79 179] (License and Bond)
- 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; conditions of bond.
- 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; circumstances for not issuing license; appeal.
- 323.135 [1965 c.525 40; 1971 c.734 36; 1995 c.650 41; repealed by 2003 c.804 68]
- 323.140 Cancellation, revocation or suspension of license; appeal.
- 323.155 [1965 c.525 42; 1999 c.62 1; repealed by 2003 c.804 68] (Tax Stamps)
- 323.160 Tax stamps; rules.
- 323.165 Sale of stamps.
- 323.170 Payment for stamps; distributor compensation.
- 323.175 Application for credit purchases of stamps.
- 323.180 Authorization of agent; revocation.
- 323.185 Date when payment for credit purchases due; extension.
- 323.190 Suspension of credit.
- 323.195 Penalty for nonpayment of credit purchase; interest.
- 323.205 Manufacturers reports.
- 323.210 [1965 c.525 55; repealed by 1971 c.260 1 (323.211 enacted in lieu of 323.210)]
- 323.211 Posting of certain information on vending machines required; seizure for failure to comply.
- 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; supplemental reports; rules.
- 323.235 Subpoenas; enforcement.
- 323.240 Search warrants; seizure and forfeiture.
- 323.245 Forfeiture of cigarettes and other objects; sale or redemption of other objects.
- 323.248 Seizure and forfeiture of contraband cigarettes; appeal.
- 323.250 Exchanges of information with other governmental units.
- 323.255 Rewards for information.
- 323.305 Determination of amounts unpaid.
- 323.310 [1965 c.525 67; repealed by 2005 c.94 108]
- 323.315 [1965 c.525 66; 1982 s.s.1 c.16 18; repealed by 2005 c.94 108]
- 323.318 Refund when increase in cigarette tax is not continued.
- 323.320 Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules.
- 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; forms.
- 323.345 [1965 c.525 74; repealed by 1971 c.416 3]
- 323.350 [1965 c.525 75; 1971 c.416 2; repealed by 1999 c.62 24]
- 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; interest.
- 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)]
- 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; collection charge; warrants.
- 323.391 Withholding warrant procedures; application for collection of unpaid cigarette taxes.
- 323.401 Refund agreement with governing body of Indian reservation; appropriation for refunds.
- 323.403 Application of other statutes.
- 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)]
- 323.406 Disclosure of license information.
- 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)]
- 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)] (Appeals)
- 323.416 Appeals to Tax Court.
- 323.420 Venue; department certificate as evidence.
- 323.435 Actions by Attorney General; limitation on actions; authority.
- 323.440 Department to enforce ORS 323.005 to 323.482; rules; personnel.
- 323.455 Distribution of certain cigarette tax revenues.
- 323.457 Distribution of additional tax proceeds.
- 323.460 [1965 c.525 106; repealed by 1969 c.229 3]
- 323.480 Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal.
- 323.482 Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief.
- 323.500 Definitions for ORS 323.500 to 323.645.
- 323.505 Tax imposed on distribution; rate.
- 323.510 Dates for payment of tax; returns; extension.
- 323.515 Exemption for tobacco products not subject to taxation by state.
- 323.520 Application for distributor license.
- 323.525 Security; amount.
- 323.530 Issuance of license; display; appeal of license denial.
- 323.535 Cancellation, suspension or revocation of license; appeal.
- 323.538 Wholesale sales invoices; requirements; presumptions; penalty.
- 323.540 Records; contents; retention; examination.
- 323.545 [1985 c.816 24; repealed by 2003 c.804 70]
- 323.550 [1985 c.816 25; repealed by 2003 c.804 70]
- 323.555 Warehouse records; inspection; contents; preservation.
- 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; tax on carriers or persons authorized to sell tobacco products on the facilities of carriers.
- 323.570 Transport of untaxed products; permit; bills of lading.
- 323.575 Administration and enforcement; rules and procedures.
- 323.580 [1985 c.816 29; repealed by 2003 c.804 70]
- 323.585 Penalty and interest for failure to pay tax or timely file return.
- 323.590 [1985 c.816 31; repealed by 2003 c.804 70]
- 323.595 Application of other statutes.
- 323.598 Disclosure of license information.
- 323.600 Department determination of amount of tax; deficiency determinations; liens.
- 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; appeal.
- 323.615 Refund agreement with governing body of Indian reservation; appropriation for refunds.
- 323.618 Venue; department certificate as evidence.
- 323.619 Actions by Attorney General; limitation on actions; authority.
- 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; fine for preventing entry or examination.
- 323.632 Offense of unlawful distribution of tobacco products; forfeiture.
- 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; seizure and forfeiture.
- 323.730 Persons who may bring actions.
- 323.740 Entry and examination by department.
- 323.800 Definitions for ORS 323.800 to 323.806.
- Note: 323.800 to 323.806 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 323 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 323.803 Findings and purpose.
- Note: See note under 323.800.
- 323.806 Required actions by manufacturers.
- Note: The amendments to 323.806 [formerly 293.535] by section 22, chapter 801, Oregon Laws 2003, become operative only if there is a final judgment that invalidates the amendments to 323.806 by section 21, chapter 801, Oregon Laws 2003. If the court enters a final judgment that invalidates the amendments to 323.806 by section 21, chapter 801, Oregon Laws 2003, the amendments to 323.806 by section 22, chapter 801, Oregon Laws 2003, become operative 31 days after entry of the final judgment. See section 25, chapter 801, Oregon Laws 2003. The text that, if the court enters a final judgment that invalidates the amendments to 323.806 by section 21, chapter 801, Oregon Laws 2003, is operative 31 days after entry of the final judgment is set forth for the user s convenience.
- 323.806. Any tobacco product manufacturer selling cigarettes to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) after October 23, 1999, shall do one of the following: (1) Become a Participating Manufacturer (as that term is defined in section II(jj) of the Master Settlement Agreement) and generally perform its financial obligations under the Master Settlement Agreement; or (2)(a) Place into a qualified escrow fund by April 15 of the year following the year in question the following amounts (as such amounts are adjusted for inflation): (A) For 1999, $0.0094241 per unit sold after October 23, 1999. (B) For 2000, $0.0104712 per unit sold. (C) For each of the years 2001 and 2002, $0.0136125 per unit sold. (D) For each of the years 2003 through 2006, $0.0167539 per unit sold. (E) For 2007 and each year thereafter, $0.0188482 per unit sold. (b) A tobacco product manufacturer that places funds into escrow pursuant to paragraph (a) of this subsection shall receive the interest or other appreciation on such funds as earned. Such funds themselves shall be released from escrow only under the following circumstances: (A) To pay a judgment or settlement on any released claim brought against such tobacco product manufacturer by the State of Oregon or any releasing party located or residing in this state. Funds shall be released from escrow under this subparagraph in the order in which they were placed into escrow and only to the extent and at the time necessary to make payments required under such judgment or settlement; (B) To the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow in a particular year was greater than this state s allocable share of the total payments that such manufacturer would have been required to make in that year under the Master Settlement Agreement (as determined pursuant to section IX(i)(2) of the Master Settlement Agreement, and before any of the adjustments or offsets described in section IX(i)(3) of that agreement other than the inflation adjustment) had it been a Participating Manufacturer (as that term is defined in the Master Settlement Agreement), the excess shall be released from escrow and revert back to such tobacco product manufacturer; or (C) To the extent not released from escrow under subparagraph (A) or (B) of this paragraph, funds shall be released from escrow and revert back to such tobacco product manufacturer 25 years after the date on which they were placed into escrow. (c) Each tobacco product manufacturer that elects to place funds into escrow pursuant to this subsection shall annually certify to the Attorney General that it is in compliance with this subsection. The Attorney General may bring a civil action on behalf of the State of Oregon against any tobacco product manufacturer that fails to place into escrow the funds required under this subsection. Any tobacco product manufacturer that fails in any year to place into escrow the funds required under this subsection shall: (A) Be required within 15 days to place such funds into escrow as shall bring such manufacturer into compliance with this subsection. The court, upon a finding of a violation of this subsection, may impose a civil penalty to be paid to the General Fund of this state in an amount not to exceed five percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 100 percent of the original amount improperly withheld from escrow; (B) In the case of a knowing violation, be required within 15 days to place such funds into escrow as shall bring such manufacturer into compliance with this subsection. The court, upon a finding of a knowing violation of this subsection, may impose a civil penalty to be paid to the General Fund of this state in an amount not to exceed 15 percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 300 percent of the original amount improperly withheld from escrow; and (C) In the case of a second knowing violation, be prohibited from selling cigarettes to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) for a period not to exceed two years. Each failure to make an annual deposit required under this section shall constitute a separate violation.
- Note: See note under 323.800. SMOKELESS TOBACCO MASTER SETTLEMENT AGREEMENT
- 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.
- Note: 323.850 to 323.865 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 323 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 323.853 Definitions for ORS 323.850 to 323.862.
- Note: See note under 323.850.
- 323.856 Tax stamps prohibited on cigarette packages not meeting federal requirements.
- Note: See note under 323.850.
- 323.859 Notice; effect of failure to receive notice.
- Note: See note under 323.850.
- 323.862 Disclosure of information.
- Note: See note under 323.850.
- 323.865 Rulemaking authority.
- Note: See note under 323.850.
- 323.990 [1965 c.525 90; 2001 c.696 1; renumbered 323.480 in 2001]
- 323.992 [1965 c.525 91; repealed by 1971 c.743 432]
- 323.995 [1985 c.816 43; 1995 c.650 47; repealed by 2003 c.804 70] _______________
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