Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 323 - CIGARETTES AND TOBACCO PRODUCTSCIGARETTE TAX
COLLECTIONS AND REFUNDS
Section 323.391 - Withholding warrant procedures; application for collection of unpaid cigarette taxes

ORS § 323.391

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 323.391 - Withholding warrant procedures; application for collection of unpaid cigarette taxes

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.

ORS 323.391

1995 c.53 §6