Oregon Revised Statutes Chapter 323 § 323.248 — Seizure and forfeiture of contraband cigarettes; appeal
Oregon Revised Statutes Chapter 323 ·
Oregon Code § 323.248·Enacted ·Last updated March 01, 2026
Statute Text
Seizure and forfeiture of contraband cigarettes; appeal.
(1) Any contraband cigarettes
found by an authorized representative of the Department of Revenue or any law
enforcement agency may be immediately seized and subject to forfeiture. If
seized and forfeited under this subsection, the cigarettes shall be destroyed.
(2)
Notwithstanding ORS 305.280 or 323.416, a seizure and forfeiture made under
this section may be appealed to the magistrate division of the tax court within
30 days of the date of the seizure in the manner provided in ORS 305.404 to
305.560. [2003 c.804 §29]
Plain English Explanation
This Oregon statute addresses Seizure and forfeiture of contraband cigarettes; appeal. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.248
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Seizure and forfeiture of contraband cigarettes; appeal. Read the full statute text above for details.
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The formal citation is Oregon Code § 323.248. Use this format in legal documents and court filings.
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