(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 ORS 323.005 to 323.482, the department may issue a distributorís license to the applicant. A separate license shall be issued for each place of business of the distributor within the state. A license is valid only for engaging in business as a distributor at the place designated on the license. The license shall at all times be conspicuously displayed at the place for which issued. The license is not transferable and is valid until suspended or revoked.
(2) The department may not issue a license to an applicant if the department determines or has reason to believe that the applicant will not comply with the provisions of ORS 323.005 to 323.482 or any other state or federal cigarette tax law.
(3) Notwithstanding ORS 305.280 or 323.416, a decision by the department not to issue a license to an applicant may be appealed by the applicant to the magistrate division of the tax court within 30 days of the date of the decision of the department in the manner prescribed in ORS 305.404 to 305.560.
(4) For purposes of this section, an application to renew a distributorís license shall be considered the same as an application for an initial distributorís license. [1965 c.525 §39; 2003 c.801 §17; 2003 c.804 §15]Section: Previous 323.105 323.106 323.107 323.110 323.115 323.120 323.125 323.130 323.135 323.140 323.155 323.160 323.165 323.170 323.175 Next
Last modified: August 7, 2008