ORS
323.403¹
Application of other statutes
Except as otherwise provided in ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, shall apply to the determinations of taxes, penalties and interest under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). [1999 c.62 §21]
1 Legislative Counsel Committee, CHAPTER 323—Cigarettes and Tobacco Products, https://www.oregonlegislature.gov/bills_laws/ors/323.html (2007) (last accessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2007, Chapter 323, https://www.oregonlegislature.gov/bills_laws/ors/323ano.htm (2007) (last accessed Feb. 12, 2009).
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.
Currency Information
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.