Oregon Statutes - Chapter 323 - Cigarettes and Tobacco Products - Section 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 of the Secretary of State. [1995 c.53 §6]

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Last modified: August 7, 2008