(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 or penalty due under ORS chapter 323;
(b) Otherwise comply with any provision of ORS chapter 323 or any rule thereunder; or
(c) Comply with any other state or federal cigarette tax law.
(2) The department may not issue a new license to a distributor whose license has been revoked unless the department is satisfied that the distributor will comply with the provisions of ORS chapter 323 and the rules of the department.
(3) If the department decides to refuse to renew a license, or decides to suspend or revoke a license, the distributor may appeal to the tax court.
(4) Notwithstanding ORS 305.280 or 323.416, an appeal of a decision of the department under subsection (1) of this section may be made to the magistrate division of the tax court within 30 days of the decision in the manner provided in ORS 305.404 to 305.560. [1965 c.525 §41; 1971 c.734 §37; 1995 c.650 §42; 2003 c.804 §17]Section: Previous 323.107 323.110 323.115 323.120 323.125 323.130 323.135 323.140 323.155 323.160 323.165 323.170 323.175 323.180 323.185 Next
Last modified: August 7, 2008