State Laws /
Oregon /
Oregon Revised Statutes Chapter 323
Oregon Revised Statutes Chapter 323
310 sections · Oregon
- § 323.015 — Distribution, distributor
- § 323.030 — Tax imposed; rate;
- § 323.031 — Additional tax imposed;
- § 323.035 — Distributions by manufacturers
- § 323.040 — Sales to common
- § 323.050 — Storage in bonded
- § 323.055 — Sales to federal
- § 323.060 — Consumer exemption;
- § 323.075 — Distributor to collect
- § 323.080 — Manufacturers
- § 323.085 — Presumptions regarding
- § 323.105 — Distributors license
- § 323.106 — Certification of intent
- § 323.110 — Security required for
- § 323.115 — Provision for
- § 323.125 — Liquidation of security
- § 323.130 — Issuance and display of
- § 323.140 — Cancellation,
- § 323.170 — Payment for stamps;
- § 323.175 — Application for credit
- § 323.180 — Authorization of agent;
- § 323.185 — Date when payment for
- § 323.195 — Penalty for nonpayment
- § 323.205 — Manufacturers reports
- § 323.211 — Posting of certain
- § 323.215 — Records of vending
- § 323.220 — Maintenance and
- § 323.225 — Transporters permits
- § 323.230 — Examination of records
- § 323.235 — Subpoenas; enforcement
- § 323.240 — Search warrants;
- § 323.245 — Forfeiture of
- § 323.248 — Seizure and forfeiture
- § 323.250 — Exchanges of
- § 323.255 — Rewards for information
- § 323.305 — Determination of
- § 323.318 — Refund when increase in
- § 323.320 — Refunds for unused
- § 323.325 — Limitation period on
- § 323.330 — Interest on certain
- § 323.335 — Date when payment or
- § 323.340 — Reporting requirements
- § 323.343 — Report by persons with
- § 323.355 — Report of sales on
- § 323.365 — Extension of time for reports
- § 323.381 — Failure to pay tax or
- § 323.385 — Jeopardy determinations
- § 323.390 — Collection of
- § 323.391 — Withholding warrant
- § 323.401 — Refund agreement with
- § 323.403 — Application of other
- § 323.404 — Disclosure and sharing
- § 323.406 — Disclosure of license
- § 323.420 — Venue; department
- § 323.435 — Actions by Attorney
- § 323.440 — Department to enforce
- § 323.455 — Distribution of certain
- § 323.457 — Distribution of
- § 323.459 — Disposition of further
- § 323.480 — Civil and criminal
- § 323.482 — Offense of unlawful
- § 323.505 — Tax imposed on
- § 323.508 — Tax imposed on
- § 323.510 — Dates for payment of
- § 323.515 — Exemption for tobacco
- § 323.520 — Application for
- § 323.530 — Issuance of license;
- § 323.535 — Cancellation,
- § 323.538 — Wholesale sales
- § 323.540 — Records; contents;
- § 323.555 — Warehouse records;
- § 323.560 — Credit of tax for
- § 323.565 — Exemption for sales to
- § 323.570 — Transport of untaxed
- § 323.575 — Administration and
- § 323.585 — Penalty and interest
- § 323.595 — Application of other
- § 323.597 — Disclosure and sharing
- § 323.598 — Disclosure of license
- § 323.600 — Department
- § 323.605 — Immediate determination
- § 323.607 — Time limit for issuing
- § 323.610 — Collection of unpaid
- § 323.612 — Seizure and forfeiture
- § 323.613 — Exchanges of
- § 323.615 — Refund agreement with
- § 323.618 — Venue; department
- § 323.619 — Actions by Attorney
- § 323.625 — Disposition of moneys
- § 323.627 — Disposition of proceeds
- § 323.628 — Disposition of proceeds
- § 323.630 — Civil and criminal
- § 323.632 — Offense of unlawful
- § 323.630 — and 323.632 additional to other penalties
- § 323.640 — Tax on distributors in
- § 323.645 — Short title
- § 323.703 — Delivery sales to
- § 323.706 — Requirements for
- § 323.709 — Requirements for
- § 323.715 — Notice requirements for
- § 323.721 — Delivery sales
- § 323.724 — Noncompliant delivery
- § 323.727 — Penalties for violating
- § 323.730 — Persons who may bring
- § 323.740 — Entry and examination
- § 323.804 — Liability of
- § 323.806 — Required actions by manufacturers;
- § 323.807 — Assignment of interest
- § 323.816 — Required actions by
- § 323.856 — Tax stamps prohibited
- § 323.859 — Notice; effect of
- § 323.862 — Disclosure of
- § 323.865 — Rulemaking authority
- § 323.005 — Short
- § 323.010 — Definitions for ORS 323.005 to 323.482
- § 323.015 — Distribution,
- § 323.005 — to 323.482
- § 323.030 — Tax
- § 323.031 — Additional tax imposed; rate
- § 323.035 — Distributions by manufacturers to licensed distributors exempted
- § 323.040 — Sales
- § 323.045 — [1965 c.525 §23; repealed by 1999
- § 323.050 — Storage in bonded warehouses exempted
- § 323.055 — Sales
- § 323.060 — Consumer exemption; payment of tax in certain cases
- § 323.005 — to 323.482 do not apply to the use or consumption of untaxed cigarettes
- § 323.065 — Claim
- § 323.068 — Prepayment of tax
- § 323.070 — [1965 c.525 §26; repealed by 1971
- § 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
- § 323.087 — [1989 c.866 §4; repealed by 1995
- § 323.089 — [1989 c.866 §5; repealed by 1995
- § 323.091 — [1989 c.866 §6; repealed by 1995
- § 323.105 — Distributors
- § 323.106 — Certification of intent to comply with reporting, recordkeeping and directory
- § 323.107 — Wholesalers license
- § 323.110 — Security required for licensing; conditions of bond
- § 323.115 — Provision for withdrawal of surety
- § 323.120 — Form
- § 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;
- § 323.140 — Cancellation, revocation or suspension of license; appeal
- § 323.155 — [1965 c.525 §42; 1999 c.62 §1;
- § 323.160 — Tax
- § 323.005 — to 323.482
- § 323.165 — Sale
- § 323.170 — Payment for stamps; distributor compensation
- § 323.005 — to 323.482, may be permitted to defer stamp payments
- § 323.175 — Application for credit purchases of stamps
- § 323.180 — Authorization of agent; revocation
- § 323.185 — Date
- § 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
- § 323.211 — Posting of certain information on vending machines required; seizure for
- § 323.215 — Records of vending machine operators
- § 323.220 — Maintenance and preservation of records
- § 323.225 — Transporters
- § 323.230 — Examination of records by department; supplemental reports; rules
- § 323.235 — Subpoenas; enforcement
- § 323.005 — to 323.482, and may require the attendance of any person having
- § 323.240 — Search
- § 323.245 — Forfeiture of cigarettes and other objects; sale or redemption of other
- § 323.211 — may redeem the seized vending machine within a period of 60 days from
- § 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
- § 323.315 — [1965 c.525 §66; 1982 s.s.1 c.16 §18;
- § 323.318 — Refund
- § 323.320 — Refunds for unused stamps and for unsalable or destroyed cigarettes; interest;
- § 323.325 — Limitation period on claim for refund
- § 323.330 — Interest on certain refunds
- § 323.335 — Date
- § 323.340 — Reporting requirements for distributors
- § 323.343 — Report
- § 323.482 — that relate to distributors and the distribution of cigarettes. [2001
- § 323.345 — [1965 c.525 §74; repealed by 1971
- § 323.350 — [1965 c.525 §75; 1971 c.416 §2;
- § 323.355 — Report
- § 323.360 — Report
- § 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;
- § 323.381 — Failure to pay tax or timely file report
- § 323.482 — who fails to timely pay the tax due or who fails to timely file the
- § 323.385 — Jeopardy determinations
- § 323.390 — Collection of unsecured, unpaid tax after deficiency or jeopardy determination;
- § 323.391 — Withholding warrant procedures; application for collection of unpaid cigarette
- § 323.401 — Refund
- § 323.403 — Application of other statutes
- § 323.404 — Disclosure and sharing of information between Department of Revenue and Oregon
- § 323.482 — to the Oregon Health Authority to carry out the provisions of ORS
- § 323.405 — [1965 c.525 §81; repealed by 1977
- § 323.406 — Disclosure of license information
- § 323.410 — [1965 c.525 §82; repealed by 1977
- § 323.415 — [1965 c.525 §§83,84; repealed by
- § 323.416 — Appeals to Tax Court
- § 323.420 — Venue;
- § 323.435 — Actions by Attorney General; limitation on actions; authority
- § 323.005 — to 323.482. [1965 c.525 §86; 2003 c.804 §27]
- § 323.440 — Department to enforce ORS 323.005 to 323.482; rules; personnel
- § 323.455 — Distribution of certain cigarette tax revenues
- § 323.030 — (1), after all amounts available under ORS 323.459 for expenses for
- § 323.457 — Distribution of additional tax proceeds
- § 323.459 — Disposition of further tax proceeds; payment of expenses for administration and
- § 323.031 — (2) shall be paid over to the State Treasurer to be held in a suspense
- § 323.460 — [1965 c.525 §106; repealed by 1969
- § 323.480 — Civil
- § 323.482 — who makes any false report with the intent to defraud is guilty of a
- § 323.482 — Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief
- § 323.500 — Definitions for ORS 323.500 to 323.645
- § 323.500 — to 323.645
- § 323.500 — to 323.645 has not been paid
- § 323.505 — Tax
- § 323.508 — Tax
- § 323.510 — Dates
- § 323.500 — to 323.645. The extension may be granted at any time if a written
- § 323.515 — Exemption for tobacco products not subject to taxation by state
- § 323.508 — does not apply with respect to any tobacco products which under the
- § 323.520 — Application for distributor license
- § 323.525 — Security; amount
- § 323.645 — to place with the department an amount of security that the department
- § 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
- § 323.645 — has not been paid
- § 323.540 — Records; contents; retention; examination
- § 323.545 — [1985 c.816 §24; repealed by 2003
- § 323.550 — [1985 c.816 §25; repealed by 2003
- § 323.555 — Warehouse records; inspection; contents; preservation
- § 323.560 — Credit
- § 323.565 — Exemption for sales to common carriers engaged in interstate or foreign
- § 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
- § 323.585 — Penalty and interest for failure to pay tax or timely file return
- § 323.645 — or fails to pay a tax at the time the tax becomes due, and no extension
- § 323.590 — [1985 c.816 §31; repealed by 2003
- § 323.595 — Application of other statutes
- § 323.597 — Disclosure and sharing of information between Department of Revenue and Oregon
- § 323.645 — to the Oregon Health Authority to carry out the provisions of ORS
- § 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
- § 323.610 — Collection of unpaid tax
- § 323.500 — to 323.645. In the execution of the warrant the agent has all of the
- § 323.612 — Seizure and forfeiture of contraband tobacco products; appeal
- § 323.613 — Exchanges of information with other governmental units
- § 323.500 — to 323.645 to the proper officers of governmental units inside and
- § 323.615 — Refund
- § 323.618 — Venue;
- § 323.619 — Actions by Attorney General; limitation on actions; authority
- § 323.500 — to 323.645. [2003 c.804 §59]
- § 323.620 — Remedies cumulative
- § 323.623 — Appeals
- § 323.625 — Disposition of moneys other than inhalant delivery system revenues or oral
- § 323.627 — Disposition of proceeds of tax imposed on inhalant delivery systems
- § 323.505 — shall be deposited in the State Treasury and credited to a suspense
- § 323.627 — was enacted into law by
- § 323.628 — Disposition of proceeds of tax imposed on oral nicotine products
- § 323.628 — was enacted into law by
- § 323.630 — Civil
- § 323.645 — who makes any false report with the intent to defraud is guilty of a
- § 323.632 — Offense of unlawful distribution of tobacco products; forfeiture
- § 323.500 — to 323.645, if the tax were timely paid upon first distribution of the
- § 323.635 — Penalties in ORS 323.630 and 323.632 additional to other penalties
- § 323.630 — and 323.632 are additional to all other penalties provided under ORS
- § 323.500 — to 323.645. [1985 c.816 §44; 2003 c.804 §54]
- § 323.640 — Tax on
- § 323.645 — Short
- § 323.700 — Definitions for ORS 323.700 to 323.730
- § 323.703 — Delivery sales to persons under 21 years of 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 — Required licenses
- § 323.530 — and any applicable retailers license required by a jurisdiction into
- § 323.715 — Notice
- § 323.718 — [2003 c.804 §78; 2017 c.701 §13;
- § 323.721 — Delivery sales reporting requirements
- § 323.724 — Noncompliant delivery sales of tobacco prohibited
- § 323.727 — Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture
- § 323.005 — to 323.482 or 323.500 to 323.645
- § 323.730 — Persons who may bring actions
- § 323.740 — Entry
- § 323.800 — Definitions for ORS 323.800 to 323.807
- § 323.800 — to 323.807 were enacted
- § 323.803 — Findings and purpose
- § 323.804 — Liability of nonparticipating manufacturer for equity assessment; annual
- § 323.806 — Required actions by manufacturers; liability of importers
- § 323.807 — Assignment of interest in qualified escrow fund to state
- § 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
- § 323.850 — to 323.865 were enacted
- § 323.853 — Definitions for ORS 323.850 to 323.862
- § 323.856 — Tax
- § 323.859 — Notice; effect of failure to receive notice
- § 323.862 — Disclosure of information
- § 323.865 — Rulemaking authority
- § 323.990 — [1965 c.525 §90; 2001 c.696 §1;
- § 323.992 — [1965 c.525 §91; repealed by 1971
- § 323.995 — [1985 c.816 §43; 1995 c.650 §47;