reglab/housing_qa huggingface dataset:
OR Rev Stat § 323.385 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.385 - Jeopardy determinations.

(1) If the Department of Revenue believes that the collection of any amount of tax required to be paid by any person under ORS 323.005 to 323.482 will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable, with interest and penalty as provided in ORS 323.381. (2) If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 20 days after service upon the person of notice of the determination, the determination becomes final, unless a petition for redetermination is filed within the 20 days. (3) The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to ORS 323.416. The person shall, however, file the petition for redetermination with the department within 20 days after the service upon the person of notice of the determination. The person shall at the time of filing the petition for redetermination deposit with the department such security as the department may deem necessary to ensure compliance with ORS 323.005 to 323.482. The security may be sold by the department at public sale if it becomes necessary in order to recover any amount due. Notice of the sale may be served upon the person who deposited the security personally or by mail in the same manner as prescribed pursuant to ORS 323.403. Upon any such sale, the surplus, if any, above the amount due under ORS 323.005 to 323.482 shall be returned to the person who deposited the security. [1965 c.525 §80; 1999 c.62 §18; 2009 c.33 §33]
OR Rev Stat § 323.390 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.390 - Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants.

(1) If any tax imposed by ORS 323.005 to 323.482 or any portion of such tax is not paid within 30 days after notice of a deficiency determination is given pursuant to ORS 323.403 or of a tax determined under ORS 323.385, and no provision is made to secure the payment thereof by bond, deposit or otherwise, pursuant to regulations promulgated by the Department of Revenue, the department shall: (a) Assess a collection charge of $5 if the sum of the tax, penalty and interest then due exceeds $10. (b) Issue a warrant for the payment of the amount of the tax, with the added penalties, interest, collection charge and the sheriff’s cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayer’s last-known address. (2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125. After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer found within that county, and to levy upon any currency of the taxpayer found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability. (3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect income taxes, and in the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty. (4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer as if the state had recovered judgment against the taxpayer for the amount of the tax. [1971 c.417 §2; 1983 c.696 §17; 1985 c.761 §21; 1999 c.62 §19; 2003 c.576 §204; 2011 c.389 §4; 2011 c.661 §7]
OR Rev Stat § 323.391 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|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]
OR Rev Stat § 323.401 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.401 - Refund agreement with governing body of Indian reservation; appropriation for refunds.

(1) The Department of Revenue is authorized to enter into a cigarette tax refund agreement with the governing body of any Indian reservation in Oregon. The agreement may provide for a mutually agreed upon amount as a refund to the governing body of any cigarette tax prepaid on sales of cigarettes to Indians upon the reservation and paid into the State Treasury. This provision is in addition to other laws allowing tax refunds. (2) 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 the refunds provided by subsection (1) of this section. [1979 c.581 §§1,2,3; 1987 c.758 §13; 2003 c.804 §25]
OR Rev Stat § 323.403 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.403 - Application of other statutes.

Except as otherwise provided in ORS 323.005 to 323.482 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, shall apply to the determinations of taxes, penalties and interest under ORS 323.005 to 323.482. [1999 c.62 §21]
OR Rev Stat § 323.404 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.404 - Disclosure and sharing of information between Department of Revenue and Oregon Health Authority.

(1) Notwithstanding the confidentiality provisions of ORS 323.403, the Department of Revenue may disclose information received under ORS 323.005 to 323.482 to the Oregon Health Authority to carry out the provisions of ORS 167.750 to 167.780, 431A.175 or 431A.183. (2) The authority may disclose information obtained pursuant to ORS 431A.175 or 431A.183 to the department for the purpose of carrying out the provisions of ORS 323.005 to 323.482, provided that the authority does not disclose personally identifiable information. [2019 c.525 §19]
OR Rev Stat § 323.406 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.406 - Disclosure of license information.

Notwithstanding ORS 323.403, information on the license of a distributor or wholesaler is not confidential. The Department of Revenue may publicly disclose or publish a list of names of distributors or wholesalers, along with any other information set forth on a license. [2003 c.804 §16]
OR Rev Stat § 323.416 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.416 - Appeals to Tax Court.

(1) Except as otherwise provided in ORS 323.005 to 323.482, any person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 323.005 to 323.482 may appeal to the Oregon Tax Court in the time and manner provided in ORS 305.404 to 305.560. These appeal rights shall be the exclusive remedy available to determine the person’s liability for the taxes imposed by ORS 323.005 to 323.482. (2) An appeal to the Oregon Tax Court under ORS 323.005 to 323.482 stays proceedings to collect any unpaid tax unless the tax court believes the collection of the tax will be jeopardized by delay or otherwise orders collection proceedings to continue. [1977 c.870 §56 (enacted in lieu of 323.405, 323.410 and 323.415); 1995 c.650 §43; 2003 c.804 §25a]
OR Rev Stat § 323.420 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.420 - Venue; department certificate as evidence.

(1) The violation of any provision of ORS 323.005 to 323.482 or any rule adopted thereunder shall be deemed an act committed in part at the office of the Department of Revenue in Salem, Oregon, and venue shall lie in Marion County, Oregon. (2) The certificate of the department to the effect that a tax has not been prepaid or paid, that a return has not been filed or that information has not been supplied, as required by or under the provisions of ORS 323.005 to 323.482, shall be prima facie evidence that the tax has not been prepaid or paid, that the return has not been filed or that the information has not been supplied. [1965 c.525 §85; 2003 c.804 §26]
OR Rev Stat § 323.435 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.435 - Actions by Attorney General; limitation on actions; authority.

(1) In addition to all other remedies specified in ORS 323.005 to 323.482, action may be brought by the Attorney General, at the request of the Department of Revenue, in the name of the state, to recover the amount of any taxes, penalties and interest due under ORS 323.005 to 323.482, if the action for recovery is commenced within three years from the time the tax is due to be paid. (2) The Attorney General shall have authority to investigate any criminal violation of ORS 323.005 to 323.482. [1965 c.525 §86; 2003 c.804 §27]
OR Rev Stat § 323.440 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.440 - Department to enforce ORS 323.005 to 323.482; rules; personnel.

(1) The Department of Revenue shall enforce the provisions of ORS 323.005 to 323.482 and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of ORS 323.005 to 323.482. (2) The department may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of ORS 323.005 to 323.482, or perform any other duties imposed by ORS 323.005 to 323.482 upon the department. [1965 c.525 §§87,88; 1995 c.650 §44]
OR Rev Stat § 323.459 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.459 - Disposition of further tax proceeds; payment of expenses for administration and enforcement.

All moneys received by the Department of Revenue from the tax imposed by ORS 323.031 (2) shall be paid over to the State Treasurer to be held in a suspense account established under ORS 293.445. The department shall pay expenses for administration and enforcement of ORS 323.005 to 323.482 out of moneys received from the tax imposed under ORS 323.031 (2). Moneys used for payment of expenses under this section shall equal 60.61 percent of all expenses for administration and enforcement of ORS 323.005 to 323.482. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. After the payment of administrative and enforcement expenses and refunds, the remaining balance shall be credited to the Oregon Health Authority Fund established by ORS 413.101 to be used as follows: (1) 90 percent of the moneys are continuously appropriated to the Oregon Health Authority for the purposes of funding the maintenance and expansion of the number of persons eligible for medical assistance and funding the maintenance of benefits available under the medical assistance program, including mental health services. (2) 10 percent of the moneys are continuously appropriated to the Oregon Health Authority for distribution to tribal health providers, Urban Indian Health programs, regional health equity coalitions, culturally specific and community-specific health programs and state and local public health programs that address prevention and cessation of tobacco and nicotine use by youth and adults, tobacco-related health disparities and the prevention and management of chronic disease related to tobacco and nicotine. [2019 c.525 §3]
OR Rev Stat § 323.480 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.480 - Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal.

(1)(a) A civil penalty may be imposed by the Department of Revenue on any person who violates any provision of ORS 323.005 to 323.482. (b) A civil penalty imposed under this subsection may not exceed $1,000 per violation. (c) A penalty imposed under this section may be appealed to the magistrate division of the tax court. Appeal of a magistrate decision may be made as provided in ORS 305.445 and 305.501. (2) Any person who, in violation of ORS 323.740 (4), prevents entry or examination by the department shall be fined a maximum of $500 per day for the first seven days and $1,000 per each additional day thereafter until the department is allowed access. (3) Any person required to obtain a license as a distributor under ORS 323.005 to 323.482 who knowingly engages in business as a distributor without a license or after a license has been suspended or revoked is guilty of a Class C felony. (4) Any person required to make, render, sign or verify any report under ORS 323.005 to 323.482 who makes any false report with the intent to defraud is guilty of a Class C felony. (5)(a) Any transporter who knowingly violates the provisions of ORS 323.225 is guilty of a Class C felony. (b) This subsection does not apply to a transporter who transports or possesses or acquires for the purpose of transporting fewer than 60,000 cigarettes. (6) Any person who knowingly violates any provisions of ORS 323.005 to 323.482, except as otherwise provided in this section, is guilty of a Class A misdemeanor. (7) Any person who files a fraudulent refund claim under ORS 323.320 is guilty of a Class C felony. (8) Any person who, with intent to defraud, makes, alters, forges or utters a false receipt or invoice recording a sale of cigarettes in this state is guilty of a Class C felony. (9) In addition to any other sentence the court may impose upon a conviction under this section, the court may order the forfeiture of the instrumentalities used in violating ORS 323.005 to 323.482 and the proceeds resulting from a violation of ORS 323.005 to 323.482. [Formerly 323.990; 2003 c.804 §28; 2009 c.797 §5]
OR Rev Stat § 323.482 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.482 - Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief.

(1) A person commits the crime of unlawful distribution of cigarettes if the person knowingly sells or distributes, possesses or transports for sale or distribution or imports for sale or distribution cigarettes that do not comply with ORS 323.005 to 323.482 or 323.850 to 323.862, the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1331 et seq.), 19 U.S.C. 1681a or section 5754 of the Internal Revenue Code, or implementing regulations of the federal laws listed in this subsection. (2) The offense of unlawful distribution of cigarettes is classified as follows: (a) If the number of cigarettes involved in the offense over a 90-day period totals 12,000 or less, the offense is a Class A misdemeanor. (b) If the number of cigarettes involved in the offense over a 90-day period totals more than 12,000 but 60,000 or less, the offense is a Class C felony classified as crime category 3 of the sentencing guidelines grid of the Oregon Criminal Justice Commission. (c) If the number of cigarettes involved in the offense over a 90-day period totals more than 60,000 but 120,000 or less, the offense is a Class C felony classified as crime category 5 of the sentencing guidelines grid of the Oregon Criminal Justice Commission. (d) If the number of cigarettes involved in the offense over a 90-day period totals more than 120,000, the offense is a Class B felony classified as crime category 7 of the sentencing guidelines grid of the Oregon Criminal Justice Commission. (3) Cigarettes sold, distributed, possessed, transported or imported in violation of subsection (1) of this section are contraband and subject to seizure and forfeiture. If seized and forfeited under this subsection, the cigarettes shall be destroyed. (4) In addition to any other sentence the court may impose upon a conviction under this section, the court may order the forfeiture of the instrumentalities used in violating this section and the proceeds resulting from a violation of this section. (5) A person who manufactures, distributes or sells cigarettes and who sustains a direct economic or commercial injury as a result of a violation of subsection (1) of this section may bring in good faith an action for appropriate injunctive relief. (6) The penalties set forth in this section are in addition to and not in lieu of any other applicable penalties or sanctions. [2001 c.696 §3; 2003 c.804 §30]
OR Rev Stat § 323.505 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.505 - Tax imposed on distribution; rate.

(1) A tax is hereby imposed upon the distribution of all tobacco products in this state. The tax imposed by this section is intended to be a direct tax on the consumer, for which payment upon distribution is required to achieve convenience and facility in the collection and administration of the tax. The tax shall be imposed on a distributor at the time the distributor distributes tobacco products. (2) The tax imposed under this section shall be imposed at the rate of: (a) Sixty-five percent of the wholesale sales price of cigars, but not to exceed one dollar per cigar; (b) One dollar and seventy-eight cents per ounce based on the net weight determined by the manufacturer, in the case of moist snuff, except that the minimum tax under this paragraph is $2.14 per retail container; or (c) Sixty-five percent of the wholesale sales price of all tobacco products that are not cigars or moist snuff. (3) For reporting periods beginning on or after July 1, 2022, the rates of tax applicable to moist snuff under subsection (2)(b) of this section shall be adjusted for each biennium according to the cost-of-living adjustment for the calendar year. The Department of Revenue shall recompute the rates for each biennium by adding to the rates in subsection (2)(b) of this section the product obtained by multiplying the rates in subsection (2)(b) of this section by a factor that is equal to 0.25 multiplied by the percentage (if any) by which the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31 of the prior calendar year exceeds the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31, 2020. (4) If the tax imposed under this section does not equal an amount calculable to a whole cent, the tax shall be equal to the next higher whole cent. However, the amount remitted to the Department of Revenue by the taxpayer for each quarter shall be equal only to 98.5 percent of the total taxes due and payable by the taxpayer for the quarter. (5) A tax under this section is not imposed on inhalant delivery systems that are: (a) Marketed and sold solely for the purpose of vaporizing or aerosolizing marijuana items as defined in ORS 475C.009; or (b) Purchased in a medical marijuana dispensary that is registered under ORS 475C.833 by a person to whom a registry identification card has been issued under ORS 475C.783. (6) No tobacco product shall be subject to the tax if the base product or other intermediate form thereof has previously been taxed under this section. [1985 c.816 §16; 1997 c.2 §9; 1999 c.21 §60; 2001 c.982 §3; 2003 c.46 §48; 2003 c.804 §32; 2009 c.717 §2; 2013 s.s. c.5 §18a; 2019 c.525 §12]
OR Rev Stat § 323.510 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.510 - Dates for payment of tax; returns; extension; interest.

(1) Except as otherwise provided in ORS 323.500 to 323.645, the tax imposed by ORS 323.505 and 323.565 shall be paid by each distributor and each common carrier or authorized person specified in ORS 323.565 to the Department of Revenue on or before the last day of January, April, July and October of each year for the preceding calendar quarter. (2) With each quarterly payment, the taxpayer shall submit a return to the department, in such form and containing such information as the department shall prescribe. (3) The tax, penalties and interest imposed by ORS 323.500 to 323.645 shall be a personal debt, from the time liability is incurred, owed by the taxpayer to the State of Oregon until paid. (4) The returns required of distributors and common carriers or authorized persons specified in ORS 323.565 under this section shall be filed by the distributors, common carriers or authorized persons regardless of whether any tax is owed by them. (5)(a) The department for good cause may extend the time for making any return under ORS 323.500 to 323.645. The extension may be granted at any time if a written 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 one month. (b) When the time for filing a return is extended at the request of a taxpayer, interest shall be added at the rate established under ORS 305.220 from the time the return was originally required to be filed to the time of payment. [1985 c.816 §17; 2003 c.46 §49; 2003 c.804 §33; 2017 c.278 §19]
OR Rev Stat § 323.515 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.515 - Exemption for tobacco products not subject to taxation by state.

The tax imposed by ORS 323.505 does not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by the state. [1985 c.816 §18]