Oregon Law
Law as of Jan 1, 2026
Chapter contents
323.005Short title 323.010Definitions for ORS 323.005 to 323.482 323.015“Distribution,” “distributor” and “distributor engaged in business in this state” defined 323.030Tax imposed; rate; exclusiveness; only one distribution taxed 323.031Additional tax imposed; rate 323.035Distributions by manufacturers to licensed distributors exempted 323.040Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers 323.045[1965 c.525 §23; repealed by 1999 c.602 §1] 323.050Storage in bonded warehouses exempted 323.055Sales to federal installations and veterans’ institutions exempted 323.060Consumer exemption; payment of tax in certain cases 323.065Claim for exemption 323.068Prepayment of tax 323.070[1965 c.525 §26; repealed by 1971 c.416 §3] 323.075Distributor to collect tax on certain sales 323.080Manufacturers’ agreements for prepayment 323.085Presumptions regarding distribution and prepayment of tax 323.086[1989 c.866 §3; repealed by 1995 c.79 §179] 323.087[1989 c.866 §4; repealed by 1995 c.79 §179] 323.089[1989 c.866 §5; repealed by 1995 c.79 §179] 323.091[1989 c.866 §6; repealed by 1995 c.79 §179] 323.105Distributor’s license 323.106Certification of intent to comply with reporting, recordkeeping and directory participation requirements 323.107Wholesaler’s license 323.110Security required for licensing; conditions of bond 323.115Provision for withdrawal of surety 323.120Form of security 323.125Liquidation of security to pay delinquency 323.130Issuance and display of license; circumstances for not issuing license; appeal 323.135[1965 c.525 §40; 1971 c.734 §36; 1995 c.650 §41; repealed by 2003 c.804 §68] 323.140Cancellation, revocation or suspension of license; appeal 323.155[1965 c.525 §42; 1999 c.62 §1; repealed by 2003 c.804 §68] 323.160Tax stamps; rules 323.165Sale of stamps 323.170Payment for stamps; distributor compensation 323.175Application for credit purchases of stamps 323.180Authorization of agent; revocation 323.185Date when payment for credit purchases due; extension 323.190Suspension of credit 323.195Penalty for nonpayment of credit purchase; interest 323.205Manufacturers’ reports 323.210[1965 c.525 §55; repealed by 1971 c.260 §1 (323.211 enacted in lieu of 323.210)] 323.211Posting of certain information on vending machines required; seizure for failure to comply 323.215Records of vending machine operators 323.220Maintenance and preservation of records 323.225Transporters’ permits and records 323.230Examination of records by department; supplemental reports; rules 323.235Subpoenas; enforcement 323.240Search warrants; seizure and forfeiture 323.245Forfeiture of cigarettes and other objects; sale or redemption of other objects 323.248Seizure and forfeiture of contraband cigarettes; appeal 323.250Exchanges of information with other governmental units 323.255Rewards for information 323.305Determination of amounts unpaid 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] 323.318Refund when increase in cigarette tax is not continued 323.320Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules 323.325Limitation period on claim for refund 323.330Interest on certain refunds 323.335Date when payment or prepayment of tax is due 323.340Reporting requirements for distributors 323.343Report by persons with cigarette activity; forms 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] 323.355Report of sales on common carriers in interstate or foreign passenger service 323.360Report by consumers 323.365Extension of time for reports and payment of tax; interest 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)] 323.381Failure to pay tax or timely file report 323.385Jeopardy determinations 323.390Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants 323.391Withholding warrant procedures; application for collection of unpaid cigarette taxes 323.401Refund agreement with governing body of Indian reservation; appropriation for refunds 323.403Application of other statutes 323.404Disclosure and sharing of information between Department of Revenue and Oregon Health Authority 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)] 323.406Disclosure of license information 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)] 323.416Appeals to Tax Court 323.420Venue; department certificate as evidence 323.435Actions by Attorney General; limitation on actions; authority 323.440Department to enforce ORS 323.005 to 323.482; rules; personnel 323.455Distribution of certain cigarette tax revenues 323.457Distribution of additional tax proceeds 323.459Disposition of further tax proceeds; payment of expenses for administration and enforcement 323.460[1965 c.525 §106; repealed by 1969 c.229 §3] 323.480Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal 323.482Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief 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 323.545[1985 c.816 §24; repealed by 2003 c.804 §70] 323.550[1985 c.816 §25; repealed by 2003 c.804 §70] 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 323.580[1985 c.816 §29; repealed by 2003 c.804 §70] 323.585Penalty and interest for failure to pay tax or timely file return 323.590[1985 c.816 §31; repealed by 2003 c.804 §70] 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 323.700Definitions for ORS 323.700 to 323.730 323.703Delivery sales to persons under 21 years of age prohibited 323.706Requirements for persons accepting delivery sale purchase orders 323.709Requirements for persons mailing or shipping tobacco in delivery sales 323.712Required licenses 323.715Notice requirements for delivery sales 323.718[2003 c.804 §78; 2017 c.701 §13; repealed by 2021 c.179 §13] 323.721Delivery sales reporting requirements 323.724Noncompliant delivery sales of tobacco prohibited 323.727Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture 323.730Persons who may bring actions 323.740Entry and examination by department 323.800Definitions for ORS 323.800 to 323.807 323.803Findings and purpose 323.804Liability of nonparticipating manufacturer for equity assessment; annual certification; credits or refunds; civil actions; penalties 323.806Required actions by manufacturers; liability of importers 323.807Assignment of interest in qualified escrow fund to state 323.810Definitions for ORS 323.810 to 323.816 323.813Findings and purpose 323.816Required actions by manufacturer 323.850Legislative findings 323.853Definitions for ORS 323.850 to 323.862 323.856Tax stamps prohibited on cigarette packages not meeting federal requirements 323.859Notice; effect of failure to receive notice 323.862Disclosure of information 323.865Rulemaking authority 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]

Chapter 323 — Cigarettes and Tobacco Products

ORS 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 tax required to be paid to this state by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or for more than one period. Notices of deficiency shall be given and interest on deficiencies shall be computed as provided in ORS 305.265. Subject to ORS 314.421 and 314.423, liens for taxes or deficiencies arise at the time of assessment, continue until the taxes, interest and penalties are fully satisfied and may be recorded and collected in the manner provided for the collection of delinquent income taxes.

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Provenance

Version history

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