Chapter 323 — Cigarettesand Tobacco Products

 

2009 EDITION

 

 

CIGARETTESAND TOBACCO PRODUCTS

 

REVENUEAND TAXATION

 

CIGARETTETAX

 

(GeneralProvisions)

 

323.005 Shorttitle

 

323.010 Definitionsfor ORS 323.005 to 323.482

 

323.015 “Distribution,”“distributor” and “distributor engaged in business in this state” defined

 

(Impositionof Tax)

 

323.030 Taximposed; rate; exclusiveness; only one distribution taxed

 

323.031 Additionaltax imposed; rate

 

323.035 Distributionsby manufacturers to licensed distributors exempted

 

323.040 Salesto common carriers in interstate or foreign passenger service exempted; tax oncarriers

 

323.050 Storagein bonded warehouses exempted

 

323.055 Salesto federal installations and veterans’ institutions exempted

 

323.060 Consumerexemption; payment of tax in certain cases

 

323.065 Claimfor exemption

 

323.068 Prepaymentof tax

 

323.075 Distributorto collect tax on certain sales

 

323.080 Manufacturers’agreements for prepayment

 

323.085 Presumptionsregarding distribution and prepayment of tax

 

(Licenseand Bond)

 

323.105 Distributor’slicense

 

323.106 Certificationof intent to comply with reporting, recordkeeping and directory participationrequirements

 

323.107 Wholesaler’slicense

 

323.110 Securityrequired for licensing; conditions of bond

 

323.115 Provisionfor withdrawal of surety

 

323.120 Formof security

 

323.125 Liquidationof security to pay delinquency

 

323.130 Issuanceand display of license; circumstances for not issuing license; appeal

 

323.140 Cancellation,revocation or suspension of license; appeal

 

(TaxStamps)

 

323.160 Taxstamps; rules

 

323.165 Saleof stamps

 

323.170 Paymentfor stamps; distributor compensation

 

323.175 Applicationfor credit purchases of stamps

 

323.180 Authorizationof agent; revocation

 

323.185 Datewhen payment for credit purchases due; extension

 

323.190 Suspensionof credit

 

323.195 Penaltyfor nonpayment of credit purchase; interest

 

(Administration)

 

323.205 Manufacturers’reports

 

323.211 Postingof certain information on vending machines required; seizure for failure tocomply

 

323.215 Recordsof vending machine operators

 

323.220 Maintenanceand preservation of records

 

323.225 Transporters’permits and records

 

323.230 Examinationof records by department; supplemental reports; rules

 

323.235 Subpoenas;enforcement

 

323.240 Searchwarrants; seizure and forfeiture

 

323.245 Forfeitureof cigarettes and other objects; sale or redemption of other objects

 

323.248 Seizureand forfeiture of contraband cigarettes; appeal

 

323.250 Exchangesof information with other governmental units

 

323.255 Rewardsfor information

 

(Collectionsand Refunds)

 

323.305 Determinationof amounts unpaid

 

323.318 Refundwhen increase in cigarette tax is not continued

 

323.320 Refundsfor unused stamps and for unsalable or destroyed cigarettes; interest; rules

 

323.325 Limitationperiod on claim for refund

 

323.330 Intereston certain refunds

 

323.335 Datewhen payment or prepayment of tax is due

 

323.340 Reportingrequirements for distributors

 

323.343 Reportby persons with cigarette activity; forms

 

323.355 Reportof sales on common carriers in interstate or foreign passenger service

 

323.360 Reportby consumers

 

323.365 Extensionof time for reports and payment of tax; interest

 

323.381 Failureto pay tax or timely file report

 

323.385 Jeopardydeterminations

 

323.390 Collectionof unsecured, unpaid tax after deficiency or jeopardy determination; collectioncharge; warrants

 

323.391 Withholdingwarrant procedures; application for collection of unpaid cigarette taxes

 

323.401 Refundagreement with governing body of Indian reservation; appropriation for refunds

 

323.403 Applicationof other statutes

 

323.406 Disclosureof license information

 

(Appeals)

 

323.416 Appealsto Tax Court

 

323.420 Venue;department certificate as evidence

 

(Enforcement)

 

323.435 Actionsby Attorney General; limitation on actions; authority

 

323.440 Departmentto enforce ORS 323.005 to 323.482; rules; personnel

 

(Distributionof Certain Revenues)

 

323.455 Distributionof certain cigarette tax revenues

 

323.457 Distributionof additional tax proceeds

 

323.480 Civiland criminal penalties for violations of ORS 323.005 to 323.482; fine forpreventing entry or examination; forfeiture; appeal

 

323.482 Offenseof unlawful distribution of cigarettes; forfeiture; injunctive relief

 

TOBACCOPRODUCTS TAX

 

323.500 Definitionsfor ORS 323.500 to 323.645

 

323.505 Taximposed on distribution; rate

 

323.510 Datesfor payment of tax; returns; extension

 

323.515 Exemptionfor tobacco products not subject to taxation by state

 

323.520 Applicationfor distributor license

 

323.525 Security;amount

 

323.530 Issuanceof license; display; appeal of license denial

 

323.535 Cancellation,suspension or revocation of license; appeal

 

323.538 Wholesalesales invoices; requirements; presumptions; penalty

 

323.540 Records;contents; retention; examination

 

323.555 Warehouserecords; inspection; contents; preservation

 

323.560 Creditof tax for tobacco products shipped out of state or returned to manufacturer

 

323.565 Exemptionfor sales to common carriers engaged in interstate or foreign passengerservice; tax on carriers or persons authorized to sell tobacco products on thefacilities of carriers

 

323.570 Transportof untaxed products; permit; bills of lading

 

323.575 Administrationand enforcement; rules and procedures

 

323.585 Penaltyand interest for failure to pay tax or timely file return

 

323.595 Applicationof other statutes

 

323.598 Disclosureof license information

⚖️ State Laws