Chapter 323. Cigarettes and Tobacco Products
Tobacco Products Tax
- ORS 323.500 Definitions For Ors 323.500 to 323.645
- ORS 323.505 Tax Imposed On Distribution; Rate
- ORS 323.510 Dates For Payment of Tax; Returns; Extension; Interest
- ORS 323.515 Exemption For Tobacco Products Not Subject to Taxation By State
- ORS 323.520 Application For Distributor License
- ORS 323.525 Security; Amount
- ORS 323.530 Issuance of License; Display; Appeal of License Denial
- ORS 323.535 Cancellation, Suspension Or Revocation of License; Appeal
- ORS 323.538 Wholesale Sales Invoices; Requirements; Presumptions; Penalty
- ORS 323.540 Records; Contents; Retention; Examination
- ORS 323.545 [Repealed]
- ORS 323.550 [Repealed]
- ORS 323.555 Warehouse Records; Inspection; Contents; Preservation
- ORS 323.560 Credit of Tax For Tobacco Products Shipped Out of State Or Returned to Manufacturer
- ORS 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
- ORS 323.570 Transport of Untaxed Products; Permit; Bills of Lading
- ORS 323.575 Administration and Enforcement; Rules and Procedures
- ORS 323.580 [Repealed]
- ORS 323.585 Penalty and Interest For Failure to Pay Tax Or Timely File Return
- ORS 323.590 [Repealed]
- ORS 323.595 Application of Other Statutes
- ORS 323.597 Disclosure and Sharing of Information Between Department of Revenue and Oregon Health Authority
- ORS 323.598 Disclosure of License Information
- ORS 323.600 Department Determination of Amount of Tax; Deficiency Determinations; Liens
- ORS 323.605 Immediate Determination and Collection of Tax
- ORS 323.607 Time Limit For Issuing Notice of Deficiency For Substantial Reported Understatement of Gross Purchases Net of Discounts
- ORS 323.610 Collection of Unpaid Tax
- ORS 323.612 Seizure and Forfeiture of Contraband Tobacco Products; Appeal
- ORS 323.613 Exchanges of Information With Other Governmental Units
- ORS 323.615 Refund Agreement With Governing Body of Indian Reservation; Appropriation For Refunds
- ORS 323.618 Venue; Department Certificate As Evidence
- ORS 323.619 Actions By Attorney General; Limitation On Actions; Authority
- ORS 323.620 Remedies Cumulative
- ORS 323.623 Appeals
- ORS 323.625 Disposition of Moneys Other Than Inhalant Delivery System Revenues
- ORS 323.627 Disposition of Proceeds of Tax Imposed On Inhalant Delivery Systems
- ORS 323.630 Civil and Criminal Penalties For Violations of Ors 323.500 to 323.645; Fine For Preventing Entry Or Examination
- ORS 323.632 Offense of Unlawful Distribution of Tobacco Products; Forfeiture
- ORS 323.635 Penalties In Ors 323.630 and 323.632 Additional to Other Penalties
- ORS 323.640 Tax On Distributors In Lieu of All Other State, County Or Municipal Taxes On Sale Or Use of Tobacco
- ORS 323.645 Short Title
Tobacco Delivery Sales
- ORS 323.700 Definitions For Ors 323.700 to 323.730
- ORS 323.703 Delivery Sales to Persons Under 21 Years of Age Prohibited
- ORS 323.706 Requirements For Persons Accepting Delivery Sale Purchase Orders
- ORS 323.709 Requirements For Persons Mailing Or Shipping Tobacco In Delivery Sales
- ORS 323.712 Required Licenses
- ORS 323.715 Notice Requirements For Delivery Sales
- ORS 323.718 [Repealed]
- ORS 323.721 Delivery Sales Reporting Requirements
- ORS 323.724 Noncompliant Delivery Sales of Tobacco Prohibited
- ORS 323.727 Penalties For Violating Ors 323.700 to 323.730; Seizure and Forfeiture
- ORS 323.730 Persons Who May Bring Actions
- ORS 323.740 Entry and Examination By Department
Master Settlement Agreement
Smokeless Tobacco Master Settlement Agreement
Federal Cigarette Labeling and Advertising Act Enforcement
- ORS 323.850 Legislative Findings
- ORS 323.853 Definitions For Ors 323.850 to 323.862
- ORS 323.856 Tax Stamps Prohibited On Cigarette Packages Not Meeting Federal Requirements
- ORS 323.859 Notice; Effect of Failure to Receive Notice
- ORS 323.862 Disclosure of Information
- ORS 323.865 Rulemaking Authority
- ORS 323.990 [Renumbered]
- ORS 323.992 [Repealed]
- ORS 323.995 [Repealed]