COLLECTIONS AND REFUNDS
- Section 323.305 - Determination of amounts unpaid
- Section 323.310 - [Repealed]
- Section 323.315 - [Repealed]
- Section 323.318 - Refund when increase in cigarette tax is not continued
- Section 323.320 - Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules
- Section 323.325 - Limitation period on claim for refund
- Section 323.330 - Interest on certain refunds
- Section 323.335 - Date when payment or prepayment of tax is due
- Section 323.340 - Reporting requirements for distributors
- Section 323.343 - Report by persons with cigarette activity; forms
- Section 323.345 - [Repealed]
- Section 323.350 - [Repealed]
- Section 323.355 - Report of sales on common carriers in interstate or foreign passenger service
- Section 323.360 - Report by consumers
- Section 323.365 - Extension of time for reports and payment of tax; interest
- Section 323.380 - [Repealed]
- Section 323.381 - Failure to pay tax or timely file report
- Section 323.385 - Jeopardy determinations
- Section 323.390 - Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants
- Section 323.391 - Withholding warrant procedures; application for collection of unpaid cigarette taxes
- Section 323.401 - Refund agreement with governing body of Indian reservation; appropriation for refunds
- Section 323.403 - Application of other statutes
- Section 323.404 - Disclosure and sharing of information between Department of Revenue and Oregon Health Authority
- Section 323.405 - [Repealed]
- Section 323.406 - Disclosure of license information
- Section 323.410 - [Repealed]
- Section 323.415 - [Repealed]