Oregon Code — 323
Browse 136 sections in division 323 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 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
- § 323.030. Tax imposed; rate; exclusiveness; only one distribution taxed
- § 323.031. Additional tax imposed; rate
- § 323.035. Distributions by manufacturers to licensed distributors exempted
- § 323.040. Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers
- § 323.050. Storage in bonded warehouses exempted
- § 323.055. Sales to federal installations and veterans institutions exempted
- § 323.060. Consumer exemption; payment of tax in certain cases
- § 323.065. Claim for exemption
- § 323.068. Prepayment of tax
- § 323.075. Distributor to collect tax on certain sales
- § 323.080. Manufacturers agreements for prepayment
- § 323.085. Presumptions regarding distribution and prepayment of tax
- § 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; conditions of bond
- § 323.115. Provision for withdrawal of surety
- § 323.120. Form of security
- § 323.125. Liquidation of security to pay delinquency
- § 323.130. Issuance and display of license; circumstances for not issuing license; appeal
- § 323.140. Cancellation, revocation or suspension of license; appeal
- § 323.160. Tax stamps; rules
- § 323.165. Sale of stamps
- § 323.170. Payment for stamps; distributor compensation
- § 323.175. Application for credit purchases of stamps
- § 323.180. Authorization of agent; revocation
- § 323.185. Date when payment for credit purchases due; extension
- § 323.190. Suspension of credit
- § 323.195. Penalty for nonpayment of credit purchase; interest
- § 323.205. Manufacturers reports
- § 323.211. Posting of certain information on vending machines required; seizure for failure to comply
- § 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; supplemental reports; rules
- § 323.235. Subpoenas; enforcement
- § 323.240. Search warrants; seizure and forfeiture
- § 323.245. Forfeiture of cigarettes and other objects; sale or redemption of other objects
- § 323.248. Seizure and forfeiture of contraband cigarettes; appeal
- § 323.250. Exchanges of information with other governmental units
- § 323.255. Rewards for information
- § 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; interest; rules
- § 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
- § 323.340. Reporting requirements for distributors
- § 323.343. Report by persons with cigarette activity; forms
- § 323.355. Report of sales on common carriers in interstate or foreign passenger service
- § 323.360. Report by consumers
- § 323.365. Extension of time for reports and payment of tax; interest
- § 323.381. Failure to pay tax or timely file report
- § 323.385. Jeopardy determinations
- § 323.390. Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants
- § 323.391. Withholding warrant procedures; application for collection of unpaid cigarette taxes
- § 323.401. Refund agreement with governing body of Indian reservation; appropriation for refunds
- § 323.403. Application of other statutes
- § 323.404. Disclosure and sharing of information between Department of Revenue and Oregon Health Authority
- § 323.406. Disclosure of license information
- § 323.416. Appeals to Tax Court
- § 323.420. Venue; department certificate as evidence
- § 323.435. Actions by Attorney General; limitation on actions; authority
- § 323.440. Department to enforce ORS 323.005 to 323.482; rules; personnel
- § 323.455. Distribution of certain cigarette tax revenues
- § 323.457. Distribution of additional tax proceeds
- § 323.459. Disposition of further tax proceeds; payment of expenses for administration and enforcement
- § 323.480. Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal
- § 323.482. Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief
- § 323.500. Definitions for ORS 323.500 to 323.645
- § 323.505. Tax imposed on distribution of tobacco products other than oral nicotine products; rate
- § 323.508. Tax imposed on distribution of oral nicotine products; rate
- § 323.510. Dates for payment of tax; returns; extension; interest
- § 323.515. Exemption for tobacco products not subject to taxation by state
- § 323.520. Application for distributor license
- § 323.525. Security; amount
- § 323.530. Issuance of license; display; appeal of license denial
- § 323.535. Cancellation, suspension or revocation of license; appeal
- § 323.538. Wholesale sales invoices; requirements; presumptions; penalty
- § 323.540. Records; contents; retention; examination
- § 323.555. Warehouse records; inspection; contents; preservation
- § 323.560. Credit of tax for tobacco products shipped out of state or returned to manufacturer
- § 323.565. Exemption for sales to common carriers engaged in interstate or foreign passenger service; tax on carriers or persons authorized to sell tobacco products on the facilities of carriers
- § 323.570. Transport of untaxed products; permit; bills of lading
- § 323.575. Administration and enforcement; rules and procedures
- § 323.585. Penalty and interest for failure to pay tax or timely file return
- § 323.595. Application of other statutes
- § 323.597. Disclosure and sharing of information between Department of Revenue and Oregon Health Authority
- § 323.598. Disclosure of license information
- § 323.600. Department determination of amount of tax; deficiency determinations; liens
- § 323.605. Immediate determination and collection of tax
- § 323.607. Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts
- § 323.610. Collection of unpaid tax
- § 323.612. Seizure and forfeiture of contraband tobacco products; appeal
- § 323.613. Exchanges of information with other governmental units
- § 323.615. Refund agreement with governing body of Indian reservation; appropriation for refunds
- § 323.618. Venue; department certificate as evidence
- § 323.619. Actions by Attorney General; limitation on actions; authority
- § 323.620. Remedies cumulative
- § 323.623. Appeals
- § 323.625. Disposition of moneys other than inhalant delivery system revenues or oral nicotine product revenues
- § 323.627. Disposition of proceeds of tax imposed on inhalant delivery systems
- § 323.628. Disposition of proceeds of tax imposed on oral nicotine products
- § 323.630. Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination
- § 323.632. Offense of unlawful distribution of tobacco products; forfeiture
- § 323.635. Penalties in ORS 323.630 and 323.632 additional to other penalties
- § 323.640. Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco
- § 323.645. Short title
- § 323.700. Definitions for ORS 323.700 to 323.730
- § 323.703. Delivery sales to persons under 21 years of 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. Required licenses
- § 323.715. Notice requirements for delivery sales
- § 323.721. Delivery sales reporting requirements
- § 323.724. Noncompliant delivery sales of tobacco prohibited
- § 323.727. Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture
- § 323.730. Persons who may bring actions
- § 323.740. Entry and examination by department
- § 323.800. Definitions for ORS 323.800 to 323.807
- § 323.803. Findings and purpose
- § 323.804. Liability of nonparticipating manufacturer for equity assessment; annual certification; credits or refunds; civil actions; penalties
- § 323.806. Required actions by manufacturers; liability of importers
- § 323.807. Assignment of interest in qualified escrow fund to state
- § 323.810. Definitions for ORS 323.810 to 323.816
- § 323.813. Findings and purpose
- § 323.816. Required actions by manufacturer
- § 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; effect of failure to receive notice
- § 323.862. Disclosure of information
- § 323.865. Rulemaking authority