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Oregon Revised Statutes

Tobacco Products Tax

Tobacco Products Tax

323.500Definitions for ORS 323.500 to 323.645 323.505Tax imposed on distribution of tobacco products other than oral nicotine products; rate 323.508Tax imposed on distribution of oral nicotine products; rate 323.510Dates for payment of tax; returns; extension; interest 323.515Exemption for tobacco products not subject to taxation by state 323.520Application for distributor license 323.525Security; amount 323.530Issuance of license; display; appeal of license denial 323.535Cancellation, suspension or revocation of license; appeal 323.538Wholesale sales invoices; requirements; presumptions; penalty 323.540Records; contents; retention; examination 323.555Warehouse records; inspection; contents; preservation 323.560Credit of tax for tobacco products shipped out of state or returned to manufacturer 323.565Exemption 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 323.570Transport of untaxed products; permit; bills of lading 323.575Administration and enforcement; rules and procedures 323.585Penalty and interest for failure to pay tax or timely file return 323.595Application of other statutes 323.597Disclosure and sharing of information between Department of Revenue and Oregon Health Authority 323.598Disclosure of license information 323.600Department determination of amount of tax; deficiency determinations; liens 323.605Immediate determination and collection of tax 323.607Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts 323.610Collection of unpaid tax 323.612Seizure and forfeiture of contraband tobacco products; appeal 323.613Exchanges of information with other governmental units 323.615Refund agreement with governing body of Indian reservation; appropriation for refunds 323.618Venue; department certificate as evidence 323.619Actions by Attorney General; limitation on actions; authority 323.620Remedies cumulative 323.623Appeals 323.625Disposition of moneys other than inhalant delivery system revenues or oral nicotine product revenues 323.627Disposition of proceeds of tax imposed on inhalant delivery systems 323.628Disposition of proceeds of tax imposed on oral nicotine products 323.630Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination 323.632Offense of unlawful distribution of tobacco products; forfeiture 323.635Penalties in ORS 323.630 and 323.632 additional to other penalties 323.640Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco 323.645Short title