TOBACCO PRODUCTS TAX
- Section 323.500 - Definitions for ORS 323.500 to 323.645
- Section 323.505 - Tax imposed on distribution; rate
- Section 323.510 - Dates for payment of tax; returns; extension; interest
- Section 323.515 - Exemption for tobacco products not subject to taxation by state
- Section 323.520 - Application for distributor license
- Section 323.525 - Security; amount
- Section 323.530 - Issuance of license; display; appeal of license denial
- Section 323.535 - Cancellation, suspension or revocation of license; appeal
- Section 323.538 - Wholesale sales invoices; requirements; presumptions; penalty
- Section 323.540 - Records; contents; retention; examination
- Section 323.545 - [Repealed]
- Section 323.550 - [Repealed]
- Section 323.555 - Warehouse records; inspection; contents; preservation
- Section 323.560 - Credit of tax for tobacco products shipped out of state or returned to manufacturer
- Section 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
- Section 323.570 - Transport of untaxed products; permit; bills of lading
- Section 323.575 - Administration and enforcement; rules and procedures
- Section 323.580 - [Repealed]
- Section 323.585 - Penalty and interest for failure to pay tax or timely file return
- Section 323.590 - [Repealed]
- Section 323.595 - Application of other statutes
- Section 323.597 - Disclosure and sharing of information between Department of Revenue and Oregon Health Authority
- Section 323.598 - Disclosure of license information
- Section 323.600 - Department determination of amount of tax; deficiency determinations; liens
- Section 323.605 - Immediate determination and collection of tax
- Section 323.607 - Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts
- Section 323.610 - Collection of unpaid tax
- Section 323.612 - Seizure and forfeiture of contraband tobacco products; appeal
- Section 323.613 - Exchanges of information with other governmental units
- Section 323.615 - Refund agreement with governing body of Indian reservation; appropriation for refunds
- Section 323.618 - Venue; department certificate as evidence
- Section 323.619 - Actions by Attorney General; limitation on actions; authority
- Section 323.620 - Remedies cumulative
- Section 323.623 - Appeals
- Section 323.625 - Disposition of moneys other than inhalant delivery system revenues
- Section 323.627 - Disposition of proceeds of tax imposed on inhalant delivery systems
- Section 323.630 - Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination
- Section 323.632 - Offense of unlawful distribution of tobacco products; forfeiture
- Section 323.635 - Penalties in ORS 323.630 and 323.632 additional to other penalties
- Section 323.640 - Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco
- Section 323.645 - Short title