ORS 323.005: Short title.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
ORS 323.005 to 323.482 may be cited as the Cigarette Tax Act. [1965 c.525 §§1,2; 2009 c.33 §31]
This rule cites
- ORS 323.005 — resolved
- 323.482 — resolved
Cited by
- ORS 180.405: Definitions.
- ORS 323.010: Definitions for ORS 323.005 to 323.482.
- ORS 323.015: “Distribution,” “distributor” and “distributor engaged in business in this state” defined.
- ORS 323.030: Tax imposed; rate; exclusiveness; only one distribution taxed.
- ORS 323.031: Additional tax imposed; rate.
- ORS 323.035: Distributions by manufacturers to licensed distributors exempted.
- ORS 323.040: Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers.
- ORS 323.050: Storage in bonded warehouses exempted.
- ORS 323.055: Sales to federal installations and veterans’ institutions exempted.
- ORS 323.060: Consumer exemption; payment of tax in certain cases.
- ORS 323.065: Claim for exemption.
- ORS 323.068: Prepayment of tax.
- ORS 323.075: Distributor to collect tax on certain sales.
- ORS 323.085: Presumptions regarding distribution and prepayment of tax.
- ORS 323.107: Wholesaler’s license.
- ORS 323.110: Security required for licensing; conditions of bond.
- ORS 323.120: Form of security.
- ORS 323.130: Issuance and display of license; circumstances for not issuing license; appeal.
- ORS 323.160: Tax stamps; rules.
- ORS 323.170: Payment for stamps; distributor compensation.
- ORS 323.190: Suspension of credit.
- ORS 323.230: Examination of records by department; supplemental reports; rules.
- ORS 323.235: Subpoenas; enforcement.
- ORS 323.240: Search warrants; seizure and forfeiture.
- ORS 323.245: Forfeiture of cigarettes and other objects; sale or redemption of other objects.
- ORS 323.250: Exchanges of information with other governmental units.
- ORS 323.255: Rewards for information.
- ORS 323.305: Determination of amounts unpaid.
- ORS 323.318: Refund when increase in cigarette tax is not continued.
- ORS 323.325: Limitation period on claim for refund.
- ORS 323.335: Date when payment or prepayment of tax is due.
- ORS 323.340: Reporting requirements for distributors.
- ORS 323.343: Report by persons with cigarette activity; forms.
- ORS 323.365: Extension of time for reports and payment of tax; interest.
- ORS 323.381: Failure to pay tax or timely file report.
- ORS 323.385: Jeopardy determinations.
- ORS 323.390: Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants.
- ORS 323.403: Application of other statutes.
- ORS 323.404: Disclosure and sharing of information between Department of Revenue and Oregon Health Authority.
- ORS 323.416: Appeals to Tax Court.
- ORS 323.420: Venue; department certificate as evidence.
- ORS 323.435: Actions by Attorney General; limitation on actions; authority.
- ORS 323.440: Department to enforce ORS 323.005 to 323.482; rules; personnel.
- ORS 323.455: Distribution of certain cigarette tax revenues.
- ORS 323.459: Disposition of further tax proceeds; payment of expenses for administration and enforcement.
- ORS 323.480: Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal.
- ORS 323.482: Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief.
- ORS 323.706: Requirements for persons accepting delivery sale purchase orders.
- ORS 323.715: Notice requirements for delivery sales.
- ORS 323.727: Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture.
- OAR 150-323-0070: Denial of a Cigarette Distributor’s License
- OAR 150-323-0080: Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification
- OAR 150-323-0290: Civil Penalties for Violation of Cigarette Tax Provisions
- OAR 150-323-0300: Civil Penalties for Violation of Cigarette Tax Stamping Provisions
- OAR 837-035-0040: Definitions
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors323.html