2015 ORS 323.435¹
Actions by Attorney General
  • limitation on actions
  • authority

(1) In addition to all other remedies specified in ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes), action may be brought by the Attorney General, at the request of the Department of Revenue, in the name of the state, to recover the amount of any taxes, penalties and interest due under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes), if the action for recovery is commenced within three years from the time the tax is due to be paid.

(2) The Attorney General shall have authority to investigate any criminal violation of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). [1965 c.525 §86; 2003 c.804 §27]

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)


1 Legislative Counsel Committee, CHAPTER 323—Cigarettes and Tobacco Products, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors323.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 323, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano323.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.