ORS 323.645: Short title.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
ORS 323.500 to 323.645 may be cited as the Tobacco Products Tax Act. [1985 c.816 §46] TOBACCO DELIVERY SALES
This rule cites
- ORS 323.500 — resolved
- 323.645 — resolved
Cited by
- ORS 180.405: Definitions.
- ORS 180.468: Definitions.
- ORS 180.483: Distributor obligations; Attorney General and Department of Revenue information sharing; nonparticipating manufacturer escrow requirements.
- ORS 323.500: Definitions for ORS 323.500 to 323.645.
- ORS 323.510: Dates for payment of tax; returns; extension; interest.
- ORS 323.525: Security; amount.
- ORS 323.530: Issuance of license; display; appeal of license denial.
- ORS 323.538: Wholesale sales invoices; requirements; presumptions; penalty.
- ORS 323.540: Records; contents; retention; examination.
- 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 323.575: Administration and enforcement; rules and procedures.
- ORS 323.585: Penalty and interest for failure to pay tax or timely file return.
- ORS 323.595: Application of other statutes.
- ORS 323.597: Disclosure and sharing of information between Department of Revenue and Oregon Health Authority.
- ORS 323.600: Department determination of amount of tax; deficiency determinations; liens.
- ORS 323.605: Immediate determination and collection of tax.
- ORS 323.610: Collection of unpaid tax.
- 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 or oral nicotine product revenues.
- 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 323.706: 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 150-323-0310: Definition of Moist Snuff
- OAR 150-323-0420: Civil Penalties for Violation of Other Tobacco Products Tax
- OAR 150-323-0430: Civil Penalties for Failure to Pay Other Tobacco Products Tax
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors323.html