Collections and Refunds | Midpage

Collections
Oregon Revised Statutes

Collections and Refunds

Collections and Refunds

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