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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 323 - Cigarettes and Tobacco Products
CIGARETTE TAX
- Section 323.005 - Short title.
- Section 323.010 - Definitions for ORS 323.005 to 323.482.
- Section 323.015 - "Distribution," "distributor" and "distributor engaged in business in this state" defined.
- Section 323.030 - Tax imposed; rate; exclusiveness; only one distribution taxed.
- Section 323.031 - Additional tax imposed; rate.
- Section 323.035 - Distributions by manufacturers to licensed distributors exempted.
- Section 323.040 - Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers.
- Section 323.045 [1965 c.525 §23; repealed by 1999 c.602 §1]
- Section 323.050 - Storage in bonded warehouses exempted.
- Section 323.055 - Sales to federal installations and veterans’ institutions exempted.
- Section 323.060 - Consumer exemption; payment of tax in certain cases.
- Section 323.065 - Claim for exemption.
- Section 323.068 - Prepayment of tax.
- Section 323.070 [1965 c.525 §26; repealed by 1971 c.416 §3]
- Section 323.075 - Distributor to collect tax on certain sales.
- Section 323.080 - Manufacturers’ agreements for prepayment.
- Section 323.085 - Presumptions regarding distribution and prepayment of tax.
- Section 323.086 [1989 c.866 §3; repealed by 1995 c.79 §179]
- Section 323.087 [1989 c.866 §4; repealed by 1995 c.79 §179]
- Section 323.089 [1989 c.866 §5; repealed by 1995 c.79 §179]
- Section 323.091 [1989 c.866 §6; repealed by 1995 c.79 §179]
- Section 323.105 - Distributor’s license.
- Section 323.106 - Certification of intent to comply with reporting, recordkeeping and directory participation requirements.
- Section 323.107 - Wholesaler’s license.
- Section 323.110 - Security required for licensing; conditions of bond.
- Section 323.115 - Provision for withdrawal of surety.
- Section 323.120 - Form of security.
- Section 323.125 - Liquidation of security to pay delinquency.
- Section 323.130 - Issuance and display of license; circumstances for not issuing license; appeal.
- Section 323.135 [1965 c.525 §40; 1971 c.734 §36; 1995 c.650 §41; repealed by 2003 c.804 §68]
- Section 323.140 - Cancellation, revocation or suspension of license; appeal.
- Section 323.155 [1965 c.525 §42; 1999 c.62 §1; repealed by 2003 c.804 §68]
- Section 323.160 - Tax stamps; rules.
- Section 323.165 - Sale of stamps.
- Section 323.170 - Payment for stamps; distributor compensation.
- Section 323.175 - Application for credit purchases of stamps.
- Section 323.180 - Authorization of agent; revocation.
- Section 323.185 - Date when payment for credit purchases due; extension.
- Section 323.190 - Suspension of credit.
- Section 323.195 - Penalty for nonpayment of credit purchase; interest.
- Section 323.205 - Manufacturers’ reports.
- Section 323.210 [1965 c.525 §55; repealed by 1971 c.260 §1 (323.211 enacted in lieu of 323.210)]
- Section 323.211 - Posting of certain information on vending machines required; seizure for failure to comply.
- Section 323.215 - Records of vending machine operators.
- Section 323.220 - Maintenance and preservation of records.
- Section 323.225 - Transporters’ permits and records.
- Section 323.230 - Examination of records by department; supplemental reports; rules.
- Section 323.235 - Subpoenas; enforcement.
- Section 323.240 - Search warrants; seizure and forfeiture.
- Section 323.245 - Forfeiture of cigarettes and other objects; sale or redemption of other objects.
- Section 323.248 - Seizure and forfeiture of contraband cigarettes; appeal.
- Section 323.250 - Exchanges of information with other governmental units.
- Section 323.255 - Rewards for information.
- Section 323.305 - Determination of amounts unpaid.
- Section 323.310 [1965 c.525 §67; repealed by 2005 c.94 §108]
- Section 323.315 [1965 c.525 §66; 1982 s.s.1 c.16 §18; repealed by 2005 c.94 §108]
- Section 323.318 - Refund when increase in cigarette tax is not continued.
- Section 323.320 - Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules.
- Section 323.325 - Limitation period on claim for refund.
- Section 323.330 - Interest on certain refunds.
- Section 323.335 - Date when payment or prepayment of tax is due.
- Section 323.340 - Reporting requirements for distributors.
- Section 323.343 - Report by persons with cigarette activity; forms.
- Section 323.345 [1965 c.525 §74; repealed by 1971 c.416 §3]
- Section 323.350 [1965 c.525 §75; 1971 c.416 §2; repealed by 1999 c.62 §24]
- Section 323.355 - Report of sales on common carriers in interstate or foreign passenger service.
- Section 323.360 - Report by consumers.
- Section 323.365 - Extension of time for reports and payment of tax; interest.
- Section 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)]
- Section 323.381 - Failure to pay tax or timely file report.
- Section 323.385 - Jeopardy determinations.
- Section 323.390 - Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants.
- Section 323.391 - Withholding warrant procedures; application for collection of unpaid cigarette taxes.
- Section 323.401 - Refund agreement with governing body of Indian reservation; appropriation for refunds.
- Section 323.403 - Application of other statutes.
- Section 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)]
- Section 323.406 - Disclosure of license information.
- Section 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)]
- Section 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)]
- Section 323.416 - Appeals to Tax Court.
- Section 323.420 - Venue; department certificate as evidence.
- Section 323.435 - Actions by Attorney General; limitation on actions; authority.
- Section 323.440 - Department to enforce ORS 323.005 to 323.482; rules; personnel.
- Section 323.455 - Distribution of certain cigarette tax revenues.
- Section 323.457 - Distribution of additional tax proceeds.
- Section 323.460 [1965 c.525 §106; repealed by 1969 c.229 §3]
- Section 323.480 - Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal.
- Section 323.482 - Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief.
- Section 323.500 - Definitions for ORS 323.500 to 323.645.
- Section 323.505 - Tax imposed on distribution; rate.
- Section 323.510 - Dates for payment of tax; returns; extension.
- Section 323.515 - Exemption for tobacco products not subject to taxation by state.
- Section 323.520 - Application for distributor license.
- Section 323.525 - Security; amount.
- Section 323.530 - Issuance of license; display; appeal of license denial.
- Section 323.535 - Cancellation, suspension or revocation of license; appeal.
- Section 323.538 - Wholesale sales invoices; requirements; presumptions; penalty.
- Section 323.540 - Records; contents; retention; examination.
- Section 323.545 [1985 c.816 §24; repealed by 2003 c.804 §70]
- Section 323.550 [1985 c.816 §25; repealed by 2003 c.804 §70]
- Section 323.555 - Warehouse records; inspection; contents; preservation.
- Section 323.560 - Credit of tax for tobacco products shipped out of state or returned to manufacturer.
- Section 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.
- Section 323.570 - Transport of untaxed products; permit; bills of lading.
- Section 323.575 - Administration and enforcement; rules and procedures.
- Section 323.580 [1985 c.816 §29; repealed by 2003 c.804 §70]
- Section 323.585 - Penalty and interest for failure to pay tax or timely file return.
- Section 323.590 [1985 c.816 §31; repealed by 2003 c.804 §70]
- Section 323.595 - Application of other statutes.
- Section 323.598 - Disclosure of license information.
- Section 323.600 - Department determination of amount of tax; deficiency determinations; liens.
- Section 323.605 - Immediate determination and collection of tax.
- Section 323.607 - Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts.
- Section 323.610 - Collection of unpaid tax.
- Section 323.612 - Seizure and forfeiture of contraband tobacco products; appeal.
- Section 323.613 - Exchanges of information with other governmental units.
- Section 323.615 - Refund agreement with governing body of Indian reservation; appropriation for refunds.
- Section 323.618 - Venue; department certificate as evidence.
- Section 323.619 - Actions by Attorney General; limitation on actions; authority.
- Section 323.620 - Remedies cumulative.
- Section 323.623 - Appeals.
- Section 323.625 - Disposition of moneys.
- Section 323.630 - Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination.
- Section 323.632 - Offense of unlawful distribution of tobacco products; forfeiture.
- Section 323.635 - Penalties in ORS 323.630 and 323.632 additional to other penalties.
- Section 323.640 - Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco.
- Section 323.645 - Short title.
- Section 323.700 - Definitions for ORS 323.700 to 323.730.
- Section 323.703 - Delivery sales to persons under legal minimum purchase age prohibited.
- Section 323.706 - Requirements for persons accepting delivery sale purchase orders.
- Section 323.709 - Requirements for persons mailing or shipping tobacco in delivery sales.
- Section 323.712 - Distributors’ licenses.
- Section 323.715 - Notice requirements for delivery sales.
- Section 323.718 - Requirements for mailing or shipping delivery sale orders.
- Section 323.721 - Delivery sales reporting requirements.
- Section 323.724 - Delivery sales of untaxed cigarettes or tobacco products prohibited.
- Section 323.727 - Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture.
- Section 323.730 - Persons who may bring actions.
- Section 323.740 - Entry and examination by department.
- Section 323.800 - Definitions for ORS 323.800 to 323.807.
- Section 323.803 - Findings and purpose.
- Section 323.806 - Required actions by manufacturers; liability of importers.
- Section 323.807 - Assignment of interest in qualified escrow fund to state.
- Section 323.810 - Definitions for ORS 323.810 to 323.816.
- Section 323.813 - Findings and purpose.
- Section 323.816 - Required actions by manufacturer.
- Section 323.850 - Legislative findings.
- Section 323.853 - Definitions for ORS 323.850 to 323.862.
- Section 323.856 - Tax stamps prohibited on cigarette packages not meeting federal requirements.
- Section 323.859 - Notice; effect of failure to receive notice.
- Section 323.862 - Disclosure of information.
- Section 323.865 - Rulemaking authority.
- Section 323.990
- Section 323.992 [1965 c.525 §91; repealed by 1971 c.743 §432]
- Section 323.995 [1985 c.816 §43; 1995 c.650 §47; repealed by 2003 c.804 §70]
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