Chapter 323 Cigarettes and Tobacco Products

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

§ 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

§ 323.105		Distributors license
§ 323.106		Certification of intent to comply with reporting, recordkeeping and directory participation requirements
§ 323.107		Wholesalers license
§ 323.110		Security required for licensing
§ 323.115		Provision for withdrawal of surety
§ 323.120		Form of security
§ 323.125		Liquidation of security to pay delinquency
§ 323.130		Issuance and display of license

§ 323.160		Tax stamps
§ 323.165		Sale of stamps
§ 323.170		Payment for stamps
§ 323.175		Application for credit purchases of stamps
§ 323.180		Authorization of agent
§ 323.185		Date when payment for credit purchases due
§ 323.190		Suspension of credit
§ 323.195		Penalty for nonpayment of credit purchase

§ 323.205		Manufacturers reports
§ 323.211		Posting of certain information on vending machines required
§ 323.215		Records of vending machine operators
§ 323.220		Maintenance and preservation of records
§ 323.225		Transporters permits and records
§ 323.230		Examination of records by department
§ 323.235		Subpoenas
§ 323.240		Search warrants

§ 323.305		Determination of amounts unpaid
§ 323.318		Refund when increase in cigarette tax is not continued
§ 323.320		Refunds for unused stamps and for unsalable or destroyed cigarettes
§ 323.325		Limitation period on claim for refund
§ 323.330		Interest on certain refunds
§ 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

§ 323.416		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
§ 323.457		Distribution of additional tax proceeds
§ 323.480		Civil and criminal penalties for violations of ORS 323.005 to 323.482
§ 323.482		Offense of unlawful distribution of cigarettes

§ 323.500		Definitions for ORS 323.500 to 323.645
§ 323.505		Tax imposed on distribution
§ 323.510		Dates for payment of tax
§ 323.515		Exemption for tobacco products not subject to taxation by state
§ 323.520		Application for distributor license
§ 323.525		Security
§ 323.530		Issuance of license
§ 323.535		Cancellation, suspension or revocation of license

§ 323.700		Definitions for ORS 323.700 to 323.730
§ 323.703		Delivery sales to persons under legal minimum purchase 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		Distributors licenses
§ 323.715		Notice requirements for delivery sales
§ 323.718		Requirements for mailing or shipping delivery sale orders
§ 323.721		Delivery sales reporting requirements

§ 323.800		Definitions for ORS 323.800 to 323.806
§ 323.803		Findings and purpose
§ 323.806		Required actions by manufacturers

§ 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
§ 323.853		Definitions for ORS 323.850 to 323.862
§ 323.856		Tax stamps prohibited on cigarette packages not meeting federal requirements
§ 323.859		Notice
§ 323.862		Disclosure of information
§ 323.865		Rulemaking authority

§ 323.068		Prepayment of tax
§ 323.075		Distributor to collect tax on certain sales
§ 323.080		Manufacturers agreements for prepayment
§ 323.085		Presumptions regarding distribution and prepayment of tax

§ 323.245		Forfeiture of cigarettes and other objects
§ 323.248		Seizure and forfeiture of contraband cigarettes
§ 323.250		Exchanges of information with other governmental units
§ 323.255		Rewards for information

§ 323.355		Report of sales on common carriers in interstate or foreign passenger service
§ 323.360		Report by consumers
§ 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
§ 323.391		Withholding warrant procedures
§ 323.401		Refund agreement with governing body of Indian reservation
§ 323.403		Application of other statutes
§ 323.406		Disclosure of license information

§ 323.538		Wholesale sales invoices
§ 323.540		Records
§ 323.555		Warehouse records
§ 323.560		Credit of tax for tobacco products shipped out of state or returned to manufacturer
§ 323.565		Exemption for sales to common carriers engaged in interstate or foreign passenger service
§ 323.570		Transport of untaxed products
§ 323.575		Administration and enforcement
§ 323.585		Penalty and interest for failure to pay tax or timely file return
§ 323.595		Application of other statutes
§ 323.598		Disclosure of license information
§ 323.600		Department determination of amount of tax
§ 323.605		Immediate determination and collection of tax
§ 323.607		Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts
§ 323.610		Collection of unpaid tax
§ 323.612		Seizure and forfeiture of contraband tobacco products
§ 323.615		Refund agreement with governing body of Indian reservation
§ 323.618		Venue
§ 323.619		Actions by Attorney General
§ 323.620		Remedies cumulative
§ 323.623		Appeals
§ 323.625		Disposition of moneys
§ 323.630		Civil and criminal penalties for violations of ORS 323.500 to 323.645
§ 323.632		Offense of unlawful distribution of tobacco products
§ 323.635		Penalties in ORS 323.630 and 323.632 additional to other penalties
§ 323.640		Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco
§ 323.645		Short title

§ 323.724		Delivery sales of untaxed cigarettes or tobacco products prohibited
§ 323.727		Penalties for violating ORS 323.700 to 323.730
§ 323.730		Persons who may bring actions
§ 323.740		Entry and examination by department