ORS Chapter 323
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