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Home > 2011 ORS > Vol. 8 > Chapter 323 > Cigarette Tax
 
  • 323.005
    Short title
  • 323.010
    Defini­tions for ORS 323.005 to 323.482
  • 323.015
    Distribu­tion, distributor and distributor engaged in business in this state defined
  •  

   2011 ORS § 323.005¹
Short title

ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) may be cited as the Cigarette Tax Act. [1965 c.525 §§1,2; 2009 c.33 §31]

• • •
 
  • Annotations
  • Related
 
Chapter 323

Notes of Decisions

This chapter was not intended to impose a tax on cigarettes sold by an Oregon distributor, to be shipped out of state and sold out of state to ultimate consumers for use out of state. Carter & Son v. Dept. of Rev., 5 OTR 379 (1974)

Related Statutes³

  • 180.405
    Defini­tions
  • 305.385
    Agencies to supply licensee and contractor lists
  • 323.010
    Defini­tions for ORS 323.005 to 323.482
  • 323.015
    Distribu­tion, distributor and distributor engaged in business in this state defined
  • 323.030
    Tax imposed
  • 323.031
    Addi­tional tax imposed
  • 323.035
    Distribu­tions by manufacturers to licensed distributors exempted
  • 323.040
    Sales to common carriers in interstate or foreign passenger service exempted
  • 323.050
    Storage in bonded warehouses exempted
  • 323.055
    Sales to federal installa­tions and veterans institu­tions exempted
  • 323.060
    Consumer exemp­tion
  • 323.065
    Claim for exemp­tion
  • 323.068
    Prepay­ment of tax
  • 323.075
    Distributor to collect tax on certain sales
  • 323.085
    Presump­tions re­gard­ing distribu­tion and prepay­ment of tax
  • 323.107
    Wholesalers license
  • 323.110
    Security re­quired for licens­ing
  • 323.120
    Form of security
  • 323.130
    Issuance and display of license
  • 323.160
    Tax stamps
  • 323.170
    Pay­ment for stamps
  • 323.190
    Suspension of credit
  • 323.230
    Examina­tion of records by depart­ment
  • 323.235
    Subpoenas
  • 323.240
    Search warrants
  • 323.245
    Forfeiture of cigarettes and other objects
  • 323.250
    Exchanges of in­for­ma­­tion with other govern­mental units
  • 323.255
    Rewards for in­for­ma­­tion
  • 323.305
    Determina­tion of amounts unpaid
  • 323.318
    Refund when increase in cigarette tax is not continued
  • 323.325
    Limita­tion period on claim for refund
  • 323.335
    Date when pay­ment or prepay­ment of tax is due
  • 323.340
    Reporting require­ments for distributors
  • 323.343
    Report by per­sons with cigarette ac­tivity
  • 323.365
    Extension of time for reports and pay­ment of tax
  • 323.381
    Failure to pay tax or timely file report
  • 323.385
    Jeopardy determina­tions
  • 323.390
    Collec­tion of unsecured, unpaid tax after deficiency or jeopardy determina­tion
  • 323.403
    Applica­tion of other statutes
  • 323.416
    Appeals to Tax Court
  • 323.420
    Venue
  • 323.435
    Ac­tions by Attorney General
  • 323.440
    Depart­ment to enforce ORS 323.005 to 323.482
  • 323.455
    Distribu­tion of certain cigarette tax revenues
  • 323.480
    Civil and crim­i­nal penalties for viola­tions of ORS 323.005 to 323.482
  • 323.482
    Offense of unlawful distribu­tion of cigarettes
  • 323.706
    Require­ments for per­sons accepting delivery sale purchase orders
  • 323.715
    Notice require­ments for delivery sales
  • 323.724
    Delivery sales of untaxed cigarettes or tobacco products prohibited
  • 323.727
    Penalties for violating ORS 323.700 to 323.730
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1 Legislative Counsel Committee, CHAPTER 323—Cigarettes and Tobacco Products, http://­www.­leg.­state.­or.­us/­ors/­323.­html External_link_icon(2011) (last ac­cessed Mar. 25, 2012).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2011, Chapter 323, http://­www.­leg.­state.­or.­us/­ors/­annos/­323ano.­htm External_link_icon(2011) (last ac­cessed Mar. 25, 2012).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.
 
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