2017 ORS 323.575¹
Administration and enforcement
  • rules and procedures

The Department of Revenue shall administer and enforce ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title). The department is authorized to establish those rules and procedures for the implementation and enforcement of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) that are consistent with its provisions and considered necessary and appropriate. [1985 c.816 §28; 2003 c.804 §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.