2017 ORS 323.510¹
Dates for payment of tax
  • returns
  • extension

(1) Except as otherwise provided in ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title), the tax imposed by ORS 323.505 (Tax imposed on distribution) and 323.565 (Exemption for sales to common carriers engaged in interstate or foreign passenger service) shall be paid by each distributor and each common carrier or authorized person specified in ORS 323.565 (Exemption for sales to common carriers engaged in interstate or foreign passenger service) to the Department of Revenue on or before the last day of January, April, July and October of each year for the preceding calendar quarter.

(2) With each quarterly payment, the taxpayer shall submit a return to the department, in such form and containing such information as the department shall prescribe.

(3) The tax, penalties and interest imposed by ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) shall be a personal debt, from the time liability is incurred, owed by the taxpayer to the State of Oregon until paid.

(4) The returns required of distributors and common carriers or authorized persons specified in ORS 323.565 (Exemption for sales to common carriers engaged in interstate or foreign passenger service) under this section shall be filed by the distributors, common carriers or authorized persons regardless of whether any tax is owed by them.

(5)(a) The department for good cause may extend the time for making any return under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title). The extension may be granted at any time if a written request is filed with the department within or prior to the period for which the extension may be granted. The department may not grant an extension of more than one month.

(b) When the time for filing a return is extended at the request of a taxpayer, interest shall be added at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the time the return was originally required to be filed to the time of payment. [1985 c.816 §17; 2003 c.46 §49; 2003 c.804 §33; 2017 c.278 §19]

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.