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

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