2017 ORS 323.440¹
Department to enforce ORS 323.005 to 323.482
  • rules
  • personnel

(1) The Department of Revenue shall enforce the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes).

(2) The department may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes), or perform any other duties imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) upon the department. [1965 c.525 §§87,88; 1995 c.650 §44]

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 (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 323, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano323.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.