Statute Text
Definitions for ORS 323.005 to 323.482.
As used in ORS 323.005 to 323.482, unless the context
requires otherwise:
(1) Cigarette
means any product that contains nicotine, is intended to be burned or heated
under ordinary conditions of use and consists of or contains:
(a) Any roll of
tobacco wrapped in paper or in any substance not containing tobacco;
(b) Tobacco, in
any form, that is functional in the product and that, because of its
appearance, the type of tobacco used in the filler or its packaging and
labeling, is likely to be offered to, or purchased by, consumers as a
cigarette;
(c) Any roll of
tobacco that is wrapped in any substance containing tobacco and that, because
of its appearance, the type of tobacco used in the filler or its packaging and
labeling, is likely to be offered to, or purchased by, consumers as a cigarette
described in paragraph (a) of this subsection; or
(d) A roll for
smoking that is of any size or shape and that is made wholly or in part of
tobacco, irrespective of whether the tobacco is pure or flavored, adulterated
or mixed with any other ingredient, if the roll has a wrapper made wholly or in
greater part of tobacco and if 1,000 of these rolls collectively weigh not more
than three pounds.
(2) Cigarette
activity in this state:
(a) Means
importing, storing or manufacturing cigarettes in this state, or exporting
cigarettes out of this state, in order to sell the cigarettes either within or
outside this state.
(b) Does not
include importing, storing, manufacturing or exporting of cigarettes that are
to be consumed by the person doing the importing, storing, manufacturing or
exporting.
(3) Contraband
cigarettes means cigarettes or packages of cigarettes:
(a) That do not
comply with the requirements of ORS 323.005 to 323.482 or 323.856 or the
cigarette tax laws of another state or the federal government;
(b) That bear
trademarks that are counterfeit under ORS 647.135 or other state or federal
trademark laws; or
(c) That have
been sold, offered for sale or possessed for sale in this state in violation of
ORS 180.440.
(4) Department
means the Department of Revenue.
(5) Dealer
includes every person, other than a manufacturer or a person holding a
distributors license, who engages in this state in the sale of cigarettes.
(6) Exporting
means the act of carrying or conveying goods from a point of manufacture or
storage in this state to a location outside this state and may be further
defined by the department by rule.
(7) Importing
means the act of bringing goods to a point of storage in this state from a
location outside this state and may be further defined by the department by
rule.
(8) In this
state means within the exterior limits of the State of Oregon and includes all
territory within these limits owned by or ceded to the United States of
America.
(9) Manufacturer
means any person who makes, manufactures or fabricates cigarettes for sale.
(10) Package
means the individual package, box or other container in which retail sales or
gifts of cigarettes are normally made or intended to be made.
(11) Person
includes any individual, firm, copartnership, joint venture, association,
social club, fraternal organization, corporation, estate, trust, receiver,
trustee, syndicate, this state, any county, municipality, district or other
political subdivision of the state, or any other group or combination acting as
a unit.
(12) Sale
includes any transfer of title or possession for a consideration, exchange or
barter, in any manner or by any means whatsoever, but does not include the sale
of cigarettes by a manufacturer to a distributor.
(13) Taxpayer
means a distributor or other person required to pay a tax under ORS 323.005 to
323.482, and includes a distributor required to prepay a tax under ORS 323.068.
(14) Transporter
means any person importing or transporting into this state, or transporting in
this state, cigarettes obtained from a source located outside this state, or
from any person not licensed as a distributor under ORS 323.005 to 323.482. It
does not include a licensed distributor, a common carrier to whom is issued a
certificate or permit by the United States Surface Transportation Board to
carry commodities in interstate commerce, or to a carrier of federal tax-free
cigarettes in bond, or any person transporting no more than 199 cigarettes at
any one time.
(15) Untaxed
cigarette means any cigarette that has not yet been distributed in such manner
as to result in a tax liability under ORS 323.005 to 323.482.
(16) Use or
consumption includes the exercise of any right or power over cigarettes
incident to the ownership thereof, other than the sale of the cigarettes or the
keeping or retention thereof for the purpose of sale.
(17) Wholesaler
means any dealer who engages in the sale of cigarettes to any other dealer for
purposes other than use or consumption. [1965 c.525 §§3,4,5,9,10,