Oregon Statutes - Chapter 323 - Cigarettes and Tobacco Products

323.005 Short title; construction.
(1) ORS 323.005 to 323.482 may be cited as the Cigarette Tax Act. (2) Except where the context otherwise requires, the definitions given in ORS...
323.010 Definitions for ORS 323.005 to 323.482.
As used in ORS 323.005 to 323.482, unless the context requires otherwise: (1) �Cigarette� means any product that contains nicotine, is intended to be burned...
323.015 �Distribution,� �distributor� and �distributor engaged in business in this state� defined.
As used in ORS 323.005 to 323.482, unless the context requires otherwise: (1) �Distribution� includes: (a) The sale in this state of untaxed cigarettes. (b)...
323.030 Tax imposed; rate; exclusiveness; only one distribution taxed.
(1) Every distributor shall pay a tax upon distributions of cigarettes at the rate of 29 mills for the distribution of each cigarette in this...
323.031 Additional tax imposed; rate.
(1) Notwithstanding ORS 323.030 (2) and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions...
323.035 Distributions by manufacturers to licensed distributors exempted.
The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor. [1965 c.525 §19;...
323.040 Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers.
The taxes imposed by ORS 323.005 to 323.482 do not apply to the sale of cigarettes by a distributor to a common carrier engaged in...
323.045 [1965 c.525 §23; repealed by 1999 c.602 §1]
323.050 Storage in bonded warehouses exempted.
The taxes imposed by ORS 323.005 to 323.482 do not apply to cigarettes stored in a bonded warehouse and that are nontax paid under the...
323.055 Sales to federal installations and veterans� institutions exempted.
The taxes imposed by ORS 323.005 to 323.482 do not apply to: (1) The sale of cigarettes to United States Army, Air Force, Navy, Marine...
323.060 Consumer exemption; payment of tax in certain cases.
(1) The taxes imposed by ORS 323.005 to 323.482 do not apply to the use or consumption of untaxed cigarettes transported to this state in...
323.065 Claim for exemption.
Any claim for exemption from tax under ORS 323.005 to 323.482 shall be made to the Department of Revenue in the manner the department prescribes....
323.068 Prepayment of tax.
Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS 323.005 to 323.482 prior to...
323.070 [1965 c.525 §26; repealed by 1971 c.416 §3]
323.075 Distributor to collect tax on certain sales.
Every distributor engaged in business in this state and selling or accepting orders for cigarettes with respect to the sale of which the taxes imposed...
323.080 Manufacturers� agreements for prepayment.
Manufacturers may enter into agreements with the Department of Revenue for the prepayment of the tax on nonexempt cigarettes given away for advertising and any...
323.085 Presumptions regarding distribution and prepayment of tax.
(1) Unless the contrary is established, it shall be presumed that all cigarettes acquired by a distributor are untaxed cigarettes, and that all cigarettes manufactured...
323.086 [1989 c.866 §3; repealed by 1995 c.79 §179]
323.087 [1989 c.866 §4; repealed by 1995 c.79 §179]
323.089 [1989 c.866 §5; repealed by 1995 c.79 §179]
323.091 [1989 c.866 §6; repealed by 1995 c.79 §179]
323.105 Distributor�s license.
(1) Any person engaging or seeking to engage in the sale of cigarettes as a distributor shall file an application for a distributor�s license with...
323.106 Certification of intent to comply with reporting, recordkeeping and directory participation requirements.
A person who files an application for a distributor�s license under ORS 323.105 shall include with the application a written statement certifying that the person...
323.107 Wholesaler�s license.
(1) Any person engaging or seeking to engage in the sale of cigarettes as a wholesaler shall file an application for a wholesaler�s license with...
323.110 Security required for licensing; conditions of bond.
The Department of Revenue, to insure compliance with ORS 323.005 to 323.482, shall require a licensee or an applicant for a license as distributor to...
323.115 Provision for withdrawal of surety.
Every bond shall contain a provision substantially to the effect that when the surety exercises its right to withdraw as surety, the withdrawal shall be...
323.120 Form of security.
In lieu of a bond or bonds a distributor, under such conditions as the Department of Revenue may prescribe, may deposit with the State Treasurer...
323.125 Liquidation of security to pay delinquency.
Upon receipt of a certificate of the Department of Revenue setting forth the amount of a distributor�s delinquencies, the State Treasurer shall pay to the...
323.130 Issuance and display of license; circumstances for not issuing license; appeal.
(1) Upon receipt of a completed application, the statement required by ORS 323.106 and bonds or other security required by the Department of Revenue under...
323.135 [1965 c.525 §40; 1971 c.734 §36; 1995 c.650 §41; repealed by 2003 c.804 §68]
323.140 Cancellation, revocation or suspension of license; appeal.
(1) The Department of Revenue may cancel, revoke or suspend the license held by a distributor whenever the distributor fails to: (a) Pay any tax...
323.155 [1965 c.525 §42; 1999 c.62 §1; repealed by 2003 c.804 §68]
323.160 Tax stamps; rules.
(1) The Department of Revenue shall furnish cigarette tax stamps for sale to distributors required under ORS 323.068 to prepay the taxes imposed under ORS...
323.165 Sale of stamps.
(1) Unaffixed stamps shall not be sold, exchanged or in any manner transferred by a distributor to another person without prior written approval of the...
323.170 Payment for stamps; distributor compensation.
(1) Stamps shall be sold to a licensed distributor at their denominated values less a sum allowed as compensation to a distributor for services in...
323.175 Application for credit purchases of stamps.
A licensed distributor may apply to the Department of Revenue to fix the maximum amount of deferred-payment purchases of stamps that the distributor may make...
323.180 Authorization of agent; revocation.
A distributor shall authorize in writing those persons who may order purchases of stamps for the account of the distributor at a location where stamps...
323.185 Date when payment for credit purchases due; extension.
(1) Amounts owing for stamps purchased on the deferred-payment basis for a calendar month shall be due and payable on or before the 20th day...
323.190 Suspension of credit.
The Department of Revenue may suspend without prior notice a distributor�s privilege to purchase stamps on the deferred-payment basis or may reduce the amount of...
323.195 Penalty for nonpayment of credit purchase; interest.
Any distributor who fails to pay any amount owing to the purchase of stamps within the time required, shall pay a penalty of 10 percent...
323.205 Manufacturers� reports.
Every manufacturer selling and shipping cigarettes into this state to other than a distributor licensed by this state shall deliver with each sale or consignment...
323.210 [1965 c.525 §55; repealed by 1971 c.260 §1 (323.211 enacted in lieu of 323.210)]
323.211 Posting of certain information on vending machines required; seizure for failure to comply.
Every distributor and dealer or other person engaging in the sale of cigarettes through the use of one or more vending machines, must affix in...
323.215 Records of vending machine operators.
Every distributor and dealer or other person engaging in the sale of cigarettes through the use of one or more vending machines shall keep a...
323.220 Maintenance and preservation of records.
Any distributor and any person dealing in, transporting or storing cigarettes in this state shall keep, on the premises, receipts, invoices and other pertinent records...
323.225 Transporters� permits and records.
(1) Any transporter seeking to possess or acquire untaxed cigarettes for transportation or transport upon the highways, roads or streets of this state shall obtain...
323.230 Examination of records by department; supplemental reports; rules.
The Department of Revenue or its authorized representative, upon oral or written demand, may make such examinations of the books, papers, records and equipment of...
323.235 Subpoenas; enforcement.
(1) The Department of Revenue shall have authority, by order or subpoena to be served with the same force and effect and in the same...
323.240 Search warrants; seizure and forfeiture.
Whenever the Department of Revenue has good reason to believe that any cigarettes are being kept, sold, offered for sale or given away in violation...
323.245 Forfeiture of cigarettes and other objects; sale or redemption of other objects.
(1) Whenever the Department of Revenue discovers any cigarettes subject to tax under ORS 323.005 to 323.482 and with respect to which the tax has...
323.248 Seizure and forfeiture of contraband cigarettes; appeal.
(1) Any contraband cigarettes found by an authorized representative of the Department of Revenue or any law enforcement agency may be immediately seized and subject...
323.250 Exchanges of information with other governmental units.
To promote administrative efficiency, the Department of Revenue may transmit information obtained under ORS 323.005 to 323.482 to the proper officers of governmental units outside...
323.255 Rewards for information.
The Department of Revenue may pay rewards to persons, other than officers or employees of the department, furnishing information that leads to the recovery of...
323.305 Determination of amounts unpaid.
If a distributor fails to make payment for stamps when payment is due, the Department of Revenue may compute and determine from any available records...
323.310 [1965 c.525 §67; repealed by 2005 c.94 §108]
323.315 [1965 c.525 §66; 1982 s.s.1 c.16 §18; repealed by 2005 c.94 §108]
323.318 Refund when increase in cigarette tax is not continued.
(1) If an increase in cigarette tax imposed under ORS 323.005 to 323.482 is provided by law and the increase provided is for a limited...
323.320 Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules.
(1) The Department of Revenue shall, pursuant to rule, refund or credit to a distributor the denominated values, less the discount given on their purchase,...
323.325 Limitation period on claim for refund.
No refund or credit for amounts overpaid for the purchase of stamps shall be allowed or approved after three years from the due date for...
323.330 Interest on certain refunds.
Unless the refund is one described in ORS 323.320, interest shall be computed, allowed and paid upon any overpayment for the purchase of stamps at...
323.335 Date when payment or prepayment of tax is due.
(1) Each distributor shall, along with the report filed as prescribed under ORS 323.340, submit quarterly a remittance payable to the Department of Revenue for...
323.340 Reporting requirements for distributors.
(1) On or before the 20th day of January, April, July and October, every distributor shall file on forms prescribed by the Department of Revenue...
323.343 Report by persons with cigarette activity; forms.
(1) On or before the 20th day of January, April, July and October, every person who is not a distributor and who had cigarette activity...
323.345 [1965 c.525 §74; repealed by 1971 c.416 §3]
323.350 [1965 c.525 §75; 1971 c.416 §2; repealed by 1999 c.62 §24]
323.355 Report of sales on common carriers in interstate or foreign passenger service.
On or before the 20th day of each month the common carriers and authorized persons specified in ORS 323.040 shall file with the Department of...
323.360 Report by consumers.
Any consumer or user subject to the tax resulting from a distribution of cigarettes and from whom the tax has not been paid shall on...
323.365 Extension of time for reports and payment of tax; interest.
(1) The Department of Revenue for good cause may extend the time for making any report or paying any amount of tax required under ORS...
323.380 [1965 c.525 §79; 1982 s.s.1 c.16 §20; repealed by 1999 c.62 §16 (323.381 enacted in lieu of 323.380)]
323.381 Failure to pay tax or timely file report.
The provisions of ORS 314.400 apply to a person required to pay a tax due or file a report or return under ORS 323.005 to...
323.385 Jeopardy determinations.
(1) If the Department of Revenue believes that the collection of any amount of tax required to be paid by any person under ORS 323.005...
323.390 Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants.
(1) If any tax imposed by ORS 323.005 to 323.482 or any portion of such tax is not paid within 30 days after notice of...
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...
323.401 Refund agreement with governing body of Indian reservation; appropriation for refunds.
(1) The Department of Revenue is authorized to enter into a cigarette tax refund agreement with the governing body of any Indian reservation in Oregon....
323.403 Application of other statutes.
Except as otherwise provided in ORS 323.005 to 323.482 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to...
323.405 [1965 c.525 §81; repealed by 1977 c.870 §55 (323.416 enacted in lieu of 323.405, 323.410 and 323.415)]
323.406 Disclosure of license information.
Notwithstanding ORS 323.403, information on the license of a distributor or wholesaler is not confidential. The Department of Revenue may publicly disclose or publish a...
323.410 [1965 c.525 §82; repealed by 1977 c.870 §55 (323.416 enacted in lieu of 323.405, 323.410 and 323.415)]
323.415 [1965 c.525 §§83,84; repealed by 1977 c.870 §55 (323.416 enacted in lieu of 323.405, 323.410 and 323.415)]
323.416 Appeals to Tax Court.
(1) Except as otherwise provided in ORS 323.005 to 323.482, any person aggrieved by an act or determination of the Department of Revenue or its...
323.420 Venue; department certificate as evidence.
(1) The violation of any provision of ORS 323.005 to 323.482 or any rule adopted thereunder shall be deemed an act committed in part at...
323.435 Actions by Attorney General; limitation on actions; authority.
(1) In addition to all other remedies specified in ORS 323.005 to 323.482, action may be brought by the Attorney General, at the request of...
323.440 Department to enforce ORS 323.005 to 323.482; rules; personnel.
(1) The Department of Revenue shall enforce the provisions of ORS 323.005 to 323.482 and may prescribe, adopt and enforce rules and regulations relating to...
323.455 Distribution of certain cigarette tax revenues.
(1) All moneys received by the Department of Revenue from the tax imposed by ORS 323.030 (1) shall be paid over to the State Treasurer...
323.457 Distribution of additional tax proceeds.
(1) Moneys received under ORS 323.031 shall be paid over to the State Treasurer to be held in a suspense account established under ORS 293.445....
323.460 [1965 c.525 §106; repealed by 1969 c.229 §3]
323.480 Civil and criminal penalties for violations of ORS 323.005 to 323.482; forfeiture; appeal.
(1)(a) A civil penalty may be imposed by the Department of Revenue on any person who violates any provision of ORS 323.005 to 323.482. (b)...
323.482 Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief.
(1) A person commits the crime of unlawful distribution of cigarettes if the person knowingly sells or distributes, possesses or transports for sale or distribution...
323.500 Definitions for ORS 323.500 to 323.645.
As used in ORS 323.500 to 323.645, unless the context otherwise requires: (1) �Business� means any trade, occupation, activity or enterprise engaged in for the...
323.505 Tax imposed on distribution; rate.
(1) A tax is hereby imposed upon the distribution of all tobacco products in this state. The tax imposed by this section is intended to...
323.510 Dates for payment of tax; returns; extension.
(1) Except as otherwise provided in ORS 323.500 to 323.645, the tax imposed by ORS 323.505 and 323.565 shall be paid by each distributor and...
323.515 Exemption for tobacco products not subject to taxation by state.
The tax imposed by ORS 323.505 does not apply with respect to any tobacco products which under the Constitution and laws of the United States...
323.520 Application for distributor license.
(1) Any person engaging or seeking to engage in the sale of tobacco products as a distributor shall file an application for a distributor�s license...
323.525 Security; amount.
(1) The Department of Revenue may require any person subject to ORS 323.500 to 323.645 to place with the department an amount of security that...
323.530 Issuance of license; display; appeal of license denial.
(1) Upon receipt of a completed application and any security required by the Department of Revenue under ORS 323.500 to 323.645, the department shall issue...
323.535 Cancellation, suspension or revocation of license; appeal.
(1) The Department of Revenue may cancel, suspend or revoke a license issued to a distributor if the distributor fails to: (a) Pay any tax...
323.538 Wholesale sales invoices; requirements; presumptions; penalty.
(1) A sales invoice for the wholesale sale of tobacco products in this state, including a sales invoice required under ORS 323.540, shall contain the...
323.540 Records; contents; retention; examination.
(1) Any distributor, and any person dealing in, transporting or storing tobacco products, shall keep at each registered place of business complete and accurate records...
323.545 [1985 c.816 §24; repealed by 2003 c.804 §70]
323.550 [1985 c.816 §25; repealed by 2003 c.804 §70]
323.555 Warehouse records; inspection; contents; preservation.
Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse...
323.560 Credit of tax for tobacco products shipped out of state or returned to manufacturer.
When tobacco products, upon which the tax imposed under ORS 323.500 to 323.645 has been reported and paid, are shipped or transported by the distributor...
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.
The taxes imposed by ORS 323.500 to 323.645 do not apply to the sale of tobacco products by a distributor to a common carrier engaged...
323.570 Transport of untaxed products; permit; bills of lading.
(1) Any transporter desiring to possess or acquire untaxed tobacco products for transportation or transport upon the highways, roads or streets of this state shall...
323.575 Administration and enforcement; rules and procedures.
The Department of Revenue shall administer and enforce ORS 323.500 to 323.645. The department is authorized to establish those rules and procedures for the implementation...
323.580 [1985 c.816 §29; repealed by 2003 c.804 §70]
323.585 Penalty and interest for failure to pay tax or timely file return.
The provisions of ORS 314.400 apply to a person who fails to file a return required under ORS 323.500 to 323.645 or fails to pay...
323.590 [1985 c.816 §31; repealed by 2003 c.804 §70]
323.595 Application of other statutes.
Except as otherwise provided in ORS 323.500 to 323.645 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to...
323.598 Disclosure of license information.
Notwithstanding ORS 323.595, information on the license of a distributor is not confidential. The Department of Revenue may publicly disclose or publish a list of...
323.600 Department determination of amount of tax; deficiency determinations; liens.
If, under ORS 323.500 to 323.645, the Department of Revenue is not satisfied with the return of the tax or as to the amount of...
323.605 Immediate determination and collection of tax.
If the Department of Revenue believes that the collection of any tax imposed under ORS 323.500 to 323.645 or any amount of the tax required...
323.607 Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts.
If the Department of Revenue finds that an amount of gross purchases net of discounts equal to 25 percent or more of the gross purchases...
323.610 Warrant to sheriff to levy upon and sell property of delinquent taxpayer; recording; execution; agents; remedies for warrant returned not satisfied.
(1) If any tax imposed under ORS 323.500 to 323.645, or any portion of the tax, is not paid within the time provided by law...
323.612 Seizure and forfeiture of contraband tobacco products; appeal.
(1) Any contraband tobacco products found by an authorized representative of the Department of Revenue or any law enforcement agency may be immediately seized and...
323.615 Refund agreement with governing body of Indian reservation; appropriation for refunds.
(1) The Director of the Department of Revenue is authorized to enter into a tobacco products tax refund agreement with the governing body of any...
323.618 Venue; department certificate as evidence.
(1) The violation of any provision of ORS 323.500 to 323.645 or any rule adopted thereunder shall be deemed an act committed in part at...
323.619 Actions by Attorney General; limitation on actions; authority.
(1) In addition to all other remedies specified in ORS 323.500 to 323.645, action may be brought by the Attorney General, at the request of...
323.620 Remedies cumulative.
The remedies of the state provided for in ORS 323.500 to 323.645 are cumulative. No action taken by the Department of Revenue or Attorney General...
323.623 Appeals.
(1) Except as otherwise provided in ORS 323.500 to 323.645, any person aggrieved by an act or determination of the Department of Revenue or its...
323.625 Disposition of moneys.
All moneys received by the Department of Revenue under ORS 323.500 to 323.645 shall be deposited in the State Treasury and credited to a suspense...
323.630 Civil and criminal penalties for violations of ORS 323.500 to 323.645.
(1)(a) A civil penalty may be imposed by the Department of Revenue on any person who violates any provision of ORS 323.500 to 323.645. (b)...
323.632 Offense of unlawful distribution of tobacco products; forfeiture.
(1) A person commits the crime of unlawful distribution of tobacco products if the person knowingly sells or distributes, possesses or transports for sale or...
323.635 Penalties in ORS 323.630 and 323.632 additional to other penalties.
The penalties provided in ORS 323.630 and 323.632 are additional to all other penalties provided under ORS 323.500 to 323.645. [1985 c.816 §44; 2003 c.804
323.640 Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco.
(1) The taxes imposed by ORS 323.505 are in lieu of all other state, county or municipal taxes on the sale or use of tobacco...
323.645 Short title.
ORS 323.500 to 323.645 may be cited as the Tobacco Products Tax Act. [1985 c.816 §46] TOBACCO DELIVERY SALES
323.700 Definitions for ORS 323.700 to 323.730.
As used in ORS 323.700 to 323.730: (1) �Consumer� means an individual who is not a licensed distributor of tobacco or a licensed tobacco retailer....
323.703 Delivery sales to persons under legal minimum purchase age prohibited.
A person may not make a delivery sale of tobacco to a person who is under the legal minimum purchase age. [2003 c.804 §74]
323.706 Requirements for persons accepting delivery sale purchase orders.
A person accepting a purchase order for a delivery sale, prior to the first mailing, shipment or other delivery of tobacco to a consumer, shall...
323.709 Requirements for persons mailing or shipping tobacco in delivery sales.
A person may not mail or ship tobacco in connection with a delivery sale order unless the person, before mailing or shipping the tobacco, does...
323.712 Distributors� licenses.
(1) Each person seeking to engage in delivery sales of tobacco to purchasers in this state shall apply for and obtain: (a) A cigarette distributor�s...
323.715 Notice requirements for delivery sales.
The notice required under ORS 323.709 (3) shall include: (1) A prominent and clearly legible statement that tobacco sales to persons under the legal minimum...
323.718 Requirements for mailing or shipping delivery sale orders.
(1) Each person accepting a purchase order for a delivery sale, in connection with the delivery sale order, shall: (a) Include as part of the...
323.721 Delivery sales reporting requirements.
(1) Prior to delivering, mailing or shipping tobacco in connection with a delivery sale, a person who accepts purchase orders for delivery sales shall file...
323.724 Delivery sales of untaxed cigarettes or tobacco products prohibited.
(1) A person that accepts a purchase order for a delivery sale of cigarettes may not make a delivery sale of cigarettes to a person...
323.727 Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture.
(1) Except as otherwise provided in this section: (a) The first time a person violates a provision of ORS 323.700 to 323.730, the person shall...
323.730 Persons who may bring actions.
The Attorney General or any person that holds a permit, issued under section 5713 of the Internal Revenue Code, to engage in business as a...
323.800 Definitions for ORS 323.800 to 323.806.
As used in ORS 323.800 to 323.806: (1) �Adjusted for inflation� means increased in accordance with the formula for inflation adjustment set forth in Exhibit...
323.803 Findings and purpose.
(1) Cigarette smoking presents serious public health concerns to the State of Oregon and to the citizens of the State of Oregon. The Surgeon General...
323.806 Required actions by manufacturers.
Any tobacco product manufacturer selling cigarettes to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries)...
323.850 Legislative findings.
(1) The Legislative Assembly finds that consumers and retailers purchasing cigarettes are entitled to be assured through appropriate enforcement measures that cigarettes they purchase were...
323.853 Definitions for ORS 323.850 to 323.862.
As used in ORS 323.850 to 323.862: (1) �Cigarette� means any product that contains nicotine, is intended to be burned or heated under ordinary conditions...
323.856 Tax stamps prohibited on cigarette packages not meeting federal requirements.
(1) No tax stamp may be affixed to, or made upon, any package of cigarettes if: (a) The package differs in any respect from all...
323.859 Notice; effect of failure to receive notice.
(1) Within the 45-day period immediately following October 23, 1999, the Department of Revenue shall issue a notice to: (a) All licensed Oregon cigarette distributors...
323.862 Disclosure of information.
The Department of Revenue may disclose information submitted to the department related to cigarettes, tobacco product manufacturers and tobacco retailers to the Attorney General, and...
323.865 Rulemaking authority.
The Department of Justice, in accordance with ORS chapter 183, may adopt rules necessary for the implementation and administration of ORS 323.850 to 323.862. [1999...
323.990 [1965 c.525 §90; 2001 c.696 §1; renumbered 323.480 in 2001]
323.992 [1965 c.525 §91; repealed by 1971 c.743 §432]
323.995 [1985 c.816 §43; 1995 c.650 §47; repealed by 2003 c.804 §70]

Last modified: August 7, 2008