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

Imposition of Tax

§ 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
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License and Bond

§ 323.105 Distributor's license
§ 323.106 Certification of intent to comply with reporting, recordkeeping and directory participation requirements
§ 323.107 Wholesaler's license
§ 323.110 Security required for licensing
§ 323.115 Provision for withdrawal of surety
§ 323.120 Form of security
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Tax Stamps

§ 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
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Administration

§ 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
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Collections and Refunds

§ 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
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Appeals

§ 323.416 Appeals to Tax Court
§ 323.420 Venue

Enforcement

§ 323.435 Actions by Attorney General
§ 323.440 Department to enforce ORS 323.005 to 323.482

Distribution of Certain Revenues

§ 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

Tobacco Products Tax

§ 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
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Tobacco Delivery Sales

§ 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
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Master Settlement Agreement

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

Federal Cigarette Labeling and Advertising Act Enforcement

§ 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
Source:
Legislative Counsel Committee, CHAPTER 323—Cigarettes and Tobacco Products, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­323.­html (2007) (last ac­cessed Feb. 12, 2009).