Oregon Code § 323.540·Enacted ·Last updated March 01, 2026
Statute Text
Records; contents; retention; examination.
(1) Any distributor, and any person dealing in,
transporting or storing tobacco products, shall keep at each registered place
of business complete and accurate records for that place of business, including
itemized invoices, of tobacco products held, purchased, manufactured, brought
in or caused to be brought in from without the state or shipped or transported
to retail dealers in this state, and of all sales of tobacco products made,
except sales to consumers.
(2) The records
required by subsection (1) of this section shall show the names and addresses
of purchasers and other pertinent papers and documents relating to the
purchase, sale or disposition of tobacco products.
(3) When a
licensed distributor sells tobacco products exclusively to consumers at the
address given in the certificate and sells only tobacco products for which
taxes imposed under ORS 323.500 to 323.645 have been paid prior to sale, an
invoice of any individual sale of less than 100 cigars or of tobacco products
with a wholesale sales price of less than $50 is not required. Itemized
invoices of all tobacco products transferred to other places of business owned
or controlled by that licensed distributor shall be made and retained.
(4)(a) All books,
records and other papers and documents required by this section to be kept
shall be preserved for a period of at least five years after the initial date
of the books, records and other papers or documents, or the date of entries
appearing therein, unless the Department of Revenue, in writing, authorizes
their destruction or disposal at an earlier date.
(b) The
department or its authorized representative, upon oral or written demand, may
make such examinations of the books, papers, records and equipment required to
be kept under this section as it may deem necessary in carrying out the
provisions of ORS 323.500 to 323.645.
(c) If the
department, or any of its agents or employees, are denied free access or are
hindered or interfered with in making such examination, the license of the
distributor at such premises shall be subject to cancellation, suspension or
revocation by the department. [1985 c.816 §23; 2003 c.804 §38]