reglab/housing_qa huggingface dataset:
OR Rev Stat § 323.215 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 detailed record of each vending machine operated for the sale of cigarettes, showing the location of the machine and the date of placing the machine on location. [1965 c.525 §56]
OR Rev Stat § 323.220 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 related to cigarette transactions, transportation or storage, in such form as the Department of Revenue may require. Each record shall be preserved for five years from the time to which it relates. During the five-year period and at any time prior to destruction of records, the department may give written notice to a distributor not to destroy records described in the notice without written permission from the department. Notwithstanding other provisions of law, reports and returns filed with the department shall be preserved by the department for at least five years. [1965 c.525 §57; 2003 c.804 §19]
OR Rev Stat § 323.225 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 a permit from the Department of Revenue authorizing the transporter to possess or acquire for transportation or transport the untaxed cigarettes, and shall have the permit in the transporting vehicle during the period of transportation of the cigarettes. The application for the permit shall be in such form and shall contain such information as may be prescribed by the department. The department may issue a permit for a single load or shipment or for a number of loads or shipments to be transported under specified conditions. (2) Each transporter who transports, or possesses or acquires for the purpose of transporting, untaxed cigarettes upon the highways, roads or streets of this state is required to have within the transporting vehicle invoices or bills of lading covering the shipment of cigarettes being transported that show the name and address of the consignor or seller, the name and address of the consignee or purchaser and the quantity and brands of cigarettes transported. [1965 c.525 §58; 1985 c.78 §2; 2003 c.804 §20]
OR Rev Stat § 323.230 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 persons dealing in, transporting, or storing cigarettes and such other investigations as it may deem necessary in carrying out the provisions of ORS 323.005 to 323.482. In addition to any other reports required under ORS 323.005 to 323.482, the department may, by rule or otherwise, require additional, other, or supplemental reports from distributors, dealers, transporters, common and private carriers, warehouse operators, bailees and other persons and prescribe the form, including verification, of the information to be given and the times for filing of such additional, other or supplemental reports. [1965 c.525 §59; 2011 c.83 §23]
OR Rev Stat § 323.235 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 manner that a subpoena is served in a civil action in the circuit court, or the Oregon Tax Court, to require the production at any time and place it may designate of any books, papers, accounts or other information necessary to the carrying out of ORS 323.005 to 323.482, and may require the attendance of any person having knowledge in the premises, and may take testimony and require proof material for the information, with power to administer oaths to such person. (2) If any person fails to comply with any subpoena or order of the department or produce or permit the examination or inspection of any books, papers, records and equipment pertinent to any investigation or inquiry under ORS 323.005 to 323.482, or to testify to any matter regarding which the person may be lawfully interrogated, the department may apply to the Oregon Tax Court or to the circuit court of the county in which the person resides or where the person may be found for an order to the person to attend and testify, or otherwise to comply with the demand or request of the department. The application to the court shall be by ex parte motion upon which the court shall make an order requiring the person against whom it is directed to comply with the request on demand of the department within 10 days after the service of the order, or such further time as the court may grant, or to justify the failure within that time. The order shall be served upon the person to whom it is directed in the manner required by this state for service of process, which service shall be required to confer jurisdiction upon the court. Failure to obey any order issued by the court under this section is contempt of court. The remedy provided by this section shall be in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state. [1965 c.525 §60]
OR Rev Stat § 323.240 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 of the provisions of ORS 323.005 to 323.482 or rules issued under its authority, it may make affidavit of that fact, describing the place or thing to be searched, before any judge of any court in this state, and such judge shall issue a search warrant directed to the sheriff, any constable, police officer, or duly authorized agent of the department, commanding the sheriff, constable, police officer or duly authorized agent of the department to enter and diligently search any building, room in a building, place or vehicle as may be designated in the affidavit and search warrant, and to seize such cigarettes together with any vending machine or receptacle containing them and any vehicle carrying them, and to arrest the person in possession or control thereof. If, upon the return of such warrant, it shall appear that tax payable upon the cigarettes seized has not been paid or prepaid, if prepayment is required under ORS 323.068, the cigarettes, containers and vehicle, if any, shall be forfeited to the state and disposed of pursuant to ORS 323.245 or 323.248. [1965 c.525 §61; 2003 c.804 §21]
OR Rev Stat § 323.245 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 not been paid or prepaid, if prepayment is required under ORS 323.068, it is hereby authorized and empowered forthwith to seize and take possession of the untaxed cigarettes together with any vending machine or receptacle in which they are held for sale and any vehicle in which they are being transported. The seized cigarettes, vending machine, receptacle or vehicle, not including money contained in the vending machine or receptacle, shall be forfeited to the state, and the clear proceeds shall be deposited with the State Treasury in the Common School Fund. The department may, within a reasonable time thereafter, by public notice at least 20 days before the date of sale, sell the forfeited vending machines, receptacles and vehicles at public sale. Forfeited cigarettes constitute contraband cigarettes subject to ORS 323.248. (2) Notwithstanding the provisions of subsection (1) of this section, the person from whom cigarettes were seized may redeem any vending machine, receptacle or vehicle seized at the time the cigarettes are seized, within 20 days from the date of seizure, by the payment of the tax due together with a penalty of 100 percent thereof and the costs incurred in the seizure proceeding, which total payment may not be less than $100. The seizure, sale or redemption does not relieve the person from fine or imprisonment as provided for violation of any provision of ORS 323.005 to 323.482. (3) Notwithstanding the provisions of subsection (1) of this section, the owner of a seized vending machine, receptacle or vehicle shall have the right of redemption provided in subsection (2) of this section for a period of 60 days from the date of the seizure if the owner claims that right prior to the redemption provided for in subsection (2) of this section. (4) Notwithstanding the provisions of subsections (1), (2) and (3) of this section, the owner of a vending machine that is seized for failure to comply with ORS 323.211 may redeem the seized vending machine within a period of 60 days from the date of the seizure by the payment of $25 plus costs of $15 or the actual costs incurred in the seizure proceedings, whichever is greater. [1965 c.525 §62; 1971 c.260 §3; 1987 c.858 §4; 2003 c.804 §22]
OR Rev Stat § 323.248 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 to forfeiture. If seized and forfeited under this subsection, the cigarettes shall be destroyed. (2) Notwithstanding ORS 305.280 or 323.416, a seizure and forfeiture made under this section may be appealed to the magistrate division of the tax court within 30 days of the date of the seizure in the manner provided in ORS 305.404 to 305.560. [2003 c.804 §29]
OR Rev Stat § 323.250 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.250 - Exchanges of information with other governmental units.

(1) To promote administrative and regulatory efficiency and compliance with laws regulating or taxing cigarettes, the Department of Revenue may transmit information obtained under ORS 323.005 to 323.482 to the proper officers of governmental units inside and outside Oregon that: (a) Regulate or tax tobacco products or enforce laws relating to tobacco products; and (b) Reciprocate in the exchange of relevant information. (2) Governmental units that receive information pursuant to this section may use or disclose the information solely for the purpose of administering or enforcing laws regulating or taxing tobacco products. [1965 c.525 §63; 2013 c.117 §3]
OR Rev Stat § 323.255 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 tax from other persons guilty of violating the provisions of ORS 323.005 to 323.482. Such rewards shall not exceed 10 percent of the net amount of tax, penalty and interest recovered by suit or otherwise and shall be paid only in cases where such evasions of tax would not be disclosed by the audit of reports or from other information available to the department. [1965 c.525 §64]
OR Rev Stat § 323.305 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 and information the amount required to be paid, including interest and penalties. One or more determinations may be made of the amount due for one or for more than one purchase. In making a determination the department may offset overpayments with respect to purchases of stamps against underpayments for purchases and interest and penalties on the underpayments. The department shall give the distributor written notice of its determination in the manner required pursuant to ORS 323.403. Except in the case of fraud, every notice of a determination made under ORS 323.005 to 323.482 shall be given within three years of the due date for payment of the purchase of stamps. [1965 c.525 §65; 1999 c.62 §10]
OR Rev Stat § 323.318 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 time period, then at such time as the increase expires and is not reenacted or otherwise by law continued, the Department of Revenue may enter into a cigarette tax refund or credit agreement with any distributor. The cigarette tax refund or credit agreement may provide for a mutually agreed upon amount as a refund or credit to the distributor of any cigarette tax attributable to the increase precollected for distributions of cigarettes occurring on or after the date the increase expires. (2) Subsection (1) of this section is in addition to and not in lieu of other laws allowing cigarette tax refunds or credits. (3) There is continuously appropriated to the Department of Revenue from the suspense account established under ORS 293.445 and 323.455, the amounts necessary to make refunds agreed upon under subsection (1) of this section. [1983 c.683 §10; 1987 c.758 §12]
OR Rev Stat § 323.320 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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, of: (a) Any unused or damaged stamps; or (b) Stamps affixed to packages of cigarettes that, prior to or after distribution, have become unfit for use or unsalable or have been destroyed, returned for credit or replaced, if the department has proof of the cigarettes not being used for smoking in the State of Oregon. (2) Interest shall be computed, allowed and paid with respect to a refund made under this section, at the rate established under ORS 305.220 for a period beginning 45 days after the receipt by the department of a claim for refund. [1965 c.525 §§68,69; 1989 c.626 §10; 1999 c.62 §11; 2001 c.114 §48; 2017 c.278 §16]
OR Rev Stat § 323.325 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 payment of the purchase for which the overpayment was made, or with respect to a determination made pursuant to ORS 323.005 to 323.482, after six months from the date the determination becomes final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the Department of Revenue within the applicable period. [1965 c.525 §70; 1999 c.62 §12]
OR Rev Stat § 323.330 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 the rate established under ORS 305.220 for a period beginning 45 days after the due date for payment of the purchase for which the overpayment was made or on the date of the payment, whichever is later, and ending at the time the refund is made. No refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. [1965 c.525 §71; 1987 c.758 §1; 1989 c.626 §11; 1999 c.62 §13; 2017 c.278 §17]
OR Rev Stat § 323.335 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 the amount of tax due, but not yet paid or prepaid, under ORS 323.005 to 323.482. (2) If the tax imposed under ORS 323.005 to 323.482 is not prepaid through the use of stamps, the tax shall be due and payable monthly on or before the 20th day of the month following the calendar month in which a distribution of cigarettes occurs. (3) In the case of a sale of cigarettes on the facilities of a common carrier for which the tax is imposed pursuant to ORS 323.040, the tax shall be due and payable monthly on or before the 20th day of the month following the calendar month in which a sale of cigarettes on the facilities of the carrier occurs. [1965 c.525 §72; 1999 c.62 §14; 2003 c.804 §23]
OR Rev Stat § 323.340 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 a report containing any information the department may require to carry out the purposes of ORS 323.005 to 323.482. (2) A distributor holding more than one distributor’s license and having centralized accounting may file one composite report combining the information required of each license location under subsection (1) of this section. [1965 c.525 §73; 1971 c.416 §1; 1999 c.62 §15]
OR Rev Stat § 323.343 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 in this state during the preceding calendar quarter shall file on forms prescribed by the Department of Revenue a report containing any information the department may require to carry out the purposes of ORS 323.005 to 323.482. (2) If the department determines that a report filed under this section reflects cigarette activity that constitutes distribution in this state, the department may deem the individual a distributor subject to the provisions of ORS 323.005 to 323.482 that relate to distributors and the distribution of cigarettes. [2001 c.5 §4]
OR Rev Stat § 323.355 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 Revenue a report of the sales of cigarettes made by them on the facilities of the carriers in Oregon in the preceding calendar month in such detail and form as the department may prescribe, submitting with the report the amount of the tax due under ORS 323.040. [1965 c.525 §77]
OR Rev Stat § 323.360 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 or before the 20th day of the month following receipt of cigarettes file with the Department of Revenue a report of the amount of cigarettes received by the consumer or user in the preceding calendar month in the detail and form as the department may prescribe, submitting with the report the amount of tax due. [1965 c.525 §78; 2003 c.804 §24]
OR Rev Stat § 323.365 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 323.005 to 323.482. The extension may be granted at any time provided a request is filed with the department within or prior to the period for which the extension may be granted. The department may not grant an extension of more than 30 days. (2) Any person to whom an extension is granted shall pay, in addition to the amount of tax, interest at the rate established under ORS 305.220 from the date on which the amount of tax would have been due without the extension to the date of payment. [1965 c.525 §76; 1982 s.s.1 c.16 §19; 2003 c.46 §47; 2017 c.278 §18]
OR Rev Stat § 323.381 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 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 323.482 who fails to timely pay the tax due or who fails to timely file the report or return required. [1999 c.62 §17 (enacted in lieu of 323.380)]