ORS 323.391: Withholding warrant procedures; application for collection of unpaid cigarette taxes.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

The Department of Revenue may employ the provisions of ORS 305.182 to file warrants issued against a taxpayer for unpaid cigarette taxes in the Office of the Secretary of State. [1995 c.53 §6]

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors323.html