reglab/housing_qa huggingface dataset:
OR Rev Stat § 323.740 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.740 - Entry and examination by department.

(1) As used in this section, "premises" means a place of business: (a) That is licensed under this chapter; or (b) That the Department of Revenue has reasonable cause to believe is used for the sale or distribution of cigarettes or tobacco products. (2) The Department of Revenue may enter and examine the premises of any person or business at any time an individual is present. If the department seeks entry under this section outside of regular business hours, this section requires that department personnel have reasonable cause to believe that an individual is present in the premises. The department may enter and examine: (a) All areas used in or by the business operated at the premises, regardless of whether patrons are permitted to be present in those areas; and (b) Areas not located at the premises that reasonably appear to be used by the person or business to store items listed in subsection (3) of this section. (3) The department may examine: (a) Business records related to the sale or distribution of cigarettes or tobacco products; (b) Books, papers, records or equipment reasonably necessary to comply with the provisions of this chapter; and (c) Cigarettes or tobacco products. (4) A person may not interfere with or hinder an entry or examination by the department under this section. (5) This section does not authorize the department to enter or examine an area used for residential purposes, unless the area is located on a lot or parcel not zoned for residential use or where residential use is not allowed as a nonconforming use. [2009 c.797 §4]
OR Rev Stat § 323.803 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.803 - Findings and purpose.

(1) Cigarette smoking presents serious public health concerns to the State of Oregon and to the people of the State of Oregon. The Surgeon General has determined that smoking causes lung cancer, heart disease and other serious diseases, and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking. (2) Cigarette smoking also presents serious financial concerns for this state. Under certain health care programs, the State of Oregon may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with cigarette smoking, and those persons may have a legal entitlement to receive such medical assistance. (3) Under those health care programs, the State of Oregon pays millions of dollars each year to provide medical assistance for persons for health conditions associated with cigarette smoking. (4) It is the policy of the State of Oregon that financial burdens imposed on this state by cigarette smoking be borne by tobacco product manufacturers rather than by this state to the extent that such manufacturers either determine to enter into a settlement with the State of Oregon or are found culpable by the courts. (5) On November 23, 1998, leading United States tobacco product manufacturers entered into a settlement agreement, entitled the "Master Settlement Agreement," with the State of Oregon. The Master Settlement Agreement obligates those manufacturers, in return for a release of past, present and certain future claims against them as described in the Master Settlement Agreement: (a) To pay substantial sums to the State of Oregon (tied in part to their volume of sales); (b) To fund a national foundation devoted to the interests of public health; and (c) To make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking. (6) It would be contrary to the policy of the State of Oregon if those tobacco product manufacturers who determine not to enter into such a settlement could use a resulting cost advantage to derive large, short-term profits in the years before liability may arise without ensuring that this state will have an eventual source of recovery from them if they are proven to have acted culpably. It is thus in the interest of the State of Oregon to require that such manufacturers establish a reserve fund to guarantee a source of compensation and to prevent such manufacturers from deriving large, short-term profits and then becoming judgment-proof before liability may arise. [Formerly 293.530; 2017 c.315 §31] Note: See note under 323.800.
OR Rev Stat § 323.807 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.807 - Assignment of interest in qualified escrow fund to state.

(1) Notwithstanding the provisions of ORS 323.806 (2)(b), a tobacco product manufacturer that elects to place funds into a qualified escrow fund pursuant to ORS 323.806 (1)(b) may assign to the state the tobacco product manufacturer’s interest in any funds in the qualified escrow fund. (2) An assignment executed pursuant to subsection (1) of this section is permanent and irrevocable and applies to all moneys in the qualified escrow fund established for the benefit of the state, including all moneys deposited into the qualified escrow fund before the tobacco product manufacturer executes the assignment, all moneys deposited into the qualified escrow fund after the tobacco product manufacturer executes the assignment and any interest or other appreciation earned on any moneys in the qualified escrow fund. (3) The parties to a qualified escrow agreement may amend the agreement for the purposes of executing an assignment pursuant to subsection (1) of this section. (4) An assignment executed pursuant to subsection (1) of this section must be in writing and be signed by the assignee and the assignor or by an authorized agent or representative thereof. An assignment that is duly executed becomes enforceable after a copy of the assignment is delivered to the Attorney General and the financial institution where the qualified escrow fund is maintained. (5) Notwithstanding the provisions of ORS 323.806 (1)(b), funds assigned to the state shall be deposited in the Tobacco Settlement Funds Account established pursuant to ORS 293.537. (6) Nothing in this section operates to: (a) Waive the right of the state to bring a claim against a tobacco product manufacturer as described in ORS 323.806 (2)(b), except that any funds assigned to the state under this section shall be credited on a dollar-for-dollar basis against any judgment or settlement described in ORS 323.806 (2)(b); or (b) Relieve a tobacco product manufacturer from any obligation or duty imposed pursuant to ORS 180.400 to 180.455 or 323.800 to 323.807. (7) The Attorney General may adopt rules necessary to implement this section. (8) A financial institution in which a qualified escrow fund is maintained may file a petition in circuit court for an order authorizing a transfer of funds in the qualified escrow fund to the state. The petition must state the factual and legal bases for the relief sought. The financial institution shall serve the petition on the Attorney General at the time the petition is filed. The court may order the transfer of funds in the fund to the Tobacco Settlement Funds Account pursuant to this section. [2019 c.240 §5] Note: See note under 323.800.
OR Rev Stat § 323.813 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.813 - Findings and purpose.

(1) The use of smokeless tobacco products presents serious public health concerns to the State of Oregon and to the residents of the State of Oregon. The United States Surgeon General has determined that use of smokeless tobacco causes cancer, noncancerous oral conditions and other serious diseases, and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins using tobacco products. (2) Use of smokeless tobacco products also presents serious financial concerns for this state. Under certain health care programs, the State of Oregon may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with the use of smokeless tobacco, and those persons may have a legal entitlement to receive such medical assistance. (3) Under those health care programs, the State of Oregon pays millions of dollars each year to provide medical assistance for persons for health conditions associated with the use of smokeless tobacco products. (4) It is the policy of the State of Oregon that financial burdens imposed on this state by the use of smokeless tobacco be borne by tobacco product manufacturers rather than by this state to the extent that such manufacturers either determine to enter into a settlement with the State of Oregon or are found culpable by the courts. (5) On November 23, 1998, leading United States tobacco product manufacturers entered into a settlement agreement, titled the "Smokeless Tobacco Master Settlement Agreement," with the State of Oregon. The Smokeless Tobacco Master Settlement Agreement obligates those manufacturers, in return for a release of past, present and certain future claims against them as described in the Smokeless Tobacco Master Settlement Agreement: (a) To pay substantial sums to the State of Oregon (tied in part to their volume of sales); (b) To fund a national foundation devoted to the interests of public health; and (c) To make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking. (6) It would be contrary to the policy of the State of Oregon if those tobacco product manufacturers who determine not to enter into such a settlement could use a resulting cost advantage to derive large, short-term profits in the years before liability may arise without ensuring that this state will have an eventual source of recovery from them if they are proven to have acted culpably. It is thus in the interest of the State of Oregon to require that such manufacturers establish a reserve fund to guarantee a source of compensation and to prevent such manufacturers from deriving large, short-term profits and then becoming judgment-proof before liability may arise. [2009 c.717 §19]
OR Rev Stat § 323.850 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.850 - Legislative findings.

(1) The Legislative Assembly finds that consumers and retailers purchasing cigarettes are entitled to be assured through appropriate enforcement measures that cigarettes they purchase were manufactured for consumption within the United States. (2) The Legislative Assembly declares that it is the intent of ORS 323.850 to 323.862 to align state law with the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1331 et seq.) and 26 U.S.C. 5754. [1999 c.1077 §1] Note: 323.850 to 323.865 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 323 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 323.853 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.853 - Definitions for ORS 323.850 to 323.862.

As used in ORS 323.850 to 323.862: (1) "Cigarette" means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use and consists of or contains: (a) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; (b) Tobacco, in any form, that is functional in the product and that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or (c) Any roll of tobacco that is wrapped in any substance containing tobacco and that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (a) of this subsection. (2) "Cigarette" includes "roll-your-own," which is any tobacco that, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of the definition of "cigarette," 0.09 ounces of "roll-your-own" tobacco shall constitute one individual "cigarette." (3) "Cigarette distributor" means any person or business that sells or distributes cigarettes to a tobacco retailer. (4) "Package" means a package, carton or container of any kind in which cigarettes are offered for sale, sold or otherwise distributed or intended for distribution to consumers. (5) "Tobacco product manufacturer" has the meaning given that term in ORS 323.800. (6) "Tobacco retailer" means any person or business that offers cigarettes for sale to members of the public. [1999 c.1077 §2] Note: See note under 323.850.
OR Rev Stat § 323.856 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.856 - Tax stamps prohibited on cigarette packages not meeting federal requirements.

(1) No tax stamp may be affixed to, or made upon, any package of cigarettes if: (a) The package differs in any respect from all the requirements of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1331 et seq.) on October 23, 1999, for the placement of labels, warnings or any other information upon a package of cigarettes that is to be sold within the United States; (b) The package has been imported into the United States in violation of 26 U.S.C. 5754 or 19 U.S.C. 1681a, or implementing regulations of the federal laws listed in this paragraph; (c) The package is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S." or similar wording indicating that the manufacturer did not intend that the product be sold in the United States; or (d) The package, or package containing individually stamped packages, has been altered by adding, masking or deleting the wording described in paragraph (c) of this subsection. (2) Any person who sells or holds for sale cigarette packages to which are affixed a tax stamp in violation of this section commits the same offense as possessing or selling cigarettes without a tax stamp. (3) The Department of Justice shall notify the Department of Revenue in writing when a determination has been made that a cigarette distributor, on or after the date specified in the notice issued under ORS 323.859, has sold or held for resale cigarette packages to which a stamp has been affixed in violation of this section. Upon notification of such violation, the Department of Revenue shall automatically suspend the license of the cigarette distributor for a period of 90 days. Upon determination by the Department of Justice of any subsequent violation of this section by the distributor, the Department of Revenue shall revoke the distributor’s license consistent with the provisions of ORS 323.140. (4) On or after the date specified in the notice issued under ORS 323.859, the Oregon State Police or any other law enforcement agency may seize or, acting in coordination with the Department of Revenue, destroy or sell back for destruction or export only to the manufacturer or licensed exporter "only to export" cigarette packages to which is affixed a tax stamp in violation of this section. Notwithstanding the provisions of ORS 323.320, the Department of Revenue shall not refund or credit to a distributor the denominated value of tax stamps when such seizure, destruction or sale back to the manufacturer has occurred. (5) A violation of this section is an unlawful practice under ORS 336.184 and 646.605 to 646.652. [1999 c.1077 §3; 2001 c.696 §4] Note: See note under 323.850.
OR Rev Stat § 323.859 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.859 - Notice; effect of failure to receive notice.

(1) Within the 45-day period immediately following October 23, 1999, the Department of Revenue shall issue a notice to: (a) All licensed Oregon cigarette distributors informing the distributors of the licensing provisions of ORS 323.856; and (b) All tobacco retailers and cigarette distributors informing the retailers and distributors of the penalties for holding or selling cigarettes in violation of ORS 323.856. (2) The notice shall specify a date, not earlier than the 60th day or later than the 90th day after the date on which the notice is mailed, after which a penalty may be imposed or seizures, destruction or sales may take place under ORS 323.850 to 323.862. (3) The notice shall be in writing and sent by first class mail. The mailing shall be made by the Department of Revenue. (4) Failure of tobacco retailers or cigarette distributors to receive written notice is not a defense to any action to suspend or revoke a license of a cigarette distributor or to an action involving the seizure of cigarettes. [1999 c.1077 §4] Note: See note under 323.850.
OR Rev Stat § 323.862 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.862 - Disclosure of information.

The Department of Revenue may disclose information submitted to the department related to cigarettes, tobacco product manufacturers and tobacco retailers to the Attorney General, and such other parties as the Attorney General determines necessary, to monitor and enforce compliance by tobacco product manufacturers with ORS 323.800 to 323.807. [1999 c.1077 §5; 2005 c.22 §229] Note: See note under 323.850.
OR Rev Stat § 323.865 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.865 - Rulemaking authority.

The Department of Justice, in accordance with ORS chapter 183, may adopt rules necessary for the implementation and administration of ORS 323.850 to 323.862. [1999 c.1077 §6] Note: See note under 323.850.
OR Rev Stat § 323.990 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.990

[1965 c.525 §90; 2001 c.696 §1; renumbered 323.480 in 2001]
OR Rev Stat § 324.050 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 324 - Oil and Gas Tax|Section 324.050 - Definitions.

As used in this chapter, unless the context requires otherwise: (1) "Department" means the Department of Revenue. (2) "Gas" means natural gas and casinghead gas. (3) "Gross value" or "gross sales value" means the actual cash price prevailing for oil or gas of the kind, character and quality of the oil or gas subject to the tax imposed under this chapter at the time such oil or gas is produced, as determined by the department. (4) "Gross production" means the total volume of oil or gas extracted from a well, including oil or gas extracted but not sold. "Gross production" does not include the extraction from a well of any oil or gas reinjected therein for storage. (5) "Produced and saved" means extracted and sold, extracted and used or extracted and retained for later sale or use. (6) "Oil" means petroleum, crude oil, mineral oil and casinghead gas. (7) "Person" includes partnership, corporation, association, fiduciary, trustee and any combination of individuals. (8) "Quarter" and "quarterly" mean calendar quarters. [1981 c.889 §1]
OR Rev Stat § 324.070 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 324 - Oil and Gas Tax|Section 324.070 - Imposition of tax; rate; basis of levy.

(1) A privilege tax of six percent of the gross value at the well is levied upon the production of oil and gas within the State of Oregon. The gross value at the well shall be reduced by the value of any part thereof, the ownership or right to which is exempt from taxation. (2) The tax levied shall be measured by the value of the whole production, including what is commonly known as the royalty interest. [1981 c.889 §2; 1991 c.459 §322]
OR Rev Stat § 324.080 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 324 - Oil and Gas Tax|Section 324.080 - Exemptions of gross sales value.

An exemption from the tax levied on oil or gas imposed by ORS 324.070 is granted upon the first $3,000 in gross sales value of the gross production each calendar quarter from each well. [1981 c.889 §3]
OR Rev Stat § 324.090 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 324 - Oil and Gas Tax|Section 324.090 - State and local government interests exempt; credit of taxes imposed by state and local governments.

(1) Any royalty or other interest in oil or gas owned by the state, counties, cities, towns, school districts or other municipal corporations or political subdivisions, is exempt from the gross production tax imposed by ORS 324.070. (2) There shall be allowed as a credit against taxes imposed by this chapter all ad valorem taxes imposed by the state, counties, cities, towns, school districts and other municipal corporations and political subdivisions upon any property rights attached to or inherent in the right to produce oil and gas, upon producing oil and gas leases, upon machinery, appliances and equipment used in and around any well producing oil or gas and actually used in the operation of the well, upon oil and gas produced in the state and upon any investment in any property mentioned or described in this subsection. [1981 c.889 §4]
OR Rev Stat § 324.110 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 324 - Oil and Gas Tax|Section 324.110 - Quarterly payment of tax; computation of prevailing cash price.

(1) The gross production tax on oil or gas imposed by this chapter shall be paid on a quarterly basis. The tax shall become due on the 45th day following the preceding quarterly period on all oil or gas produced in and saved during the preceding quarterly period, and, if the tax is not paid on or before the end of the 45th day, it shall become delinquent and shall be collected as provided in this chapter. The Department of Revenue, upon request and a proper showing of the necessity therefor, may grant an extension of time, not to exceed 30 days, for paying the tax and when such a request is granted the tax shall not be delinquent until the extended period has expired. (2) On oil or gas sold at the time of production, the gross production tax shall be paid by the purchaser, and the purchaser shall and is authorized to deduct in making settlements with the producer or royalty owner, the amount of tax so paid. In the event oil on which the gross production tax becomes due is not sold at the time of production but is retained or used by the producer, the tax on the oil not so sold shall be paid by the producer, including the tax due on royalty oil not sold. In settlement with the royalty owner, the producer shall have the right to deduct the amount of the tax so paid on royalty oil or to deduct royalty oil equivalent in value at the time the tax becomes due with the amount of the tax paid. (3) The amount of gas produced and used for fuel or otherwise used in the operation of any lease or premises in the drilling for or production of oil or gas, or for repressuring, shall not be considered for the purpose of this chapter as gas actually produced and saved. (4) When oil or gas is sold at a sale price that does not represent the cash price prevailing for oil or gas of like kind, character or quality in the field from which such product is produced, the department may require the tax to be paid upon the basis of the prevailing cash price then being paid at the time of production in the field for oil, or gas of like kind, quality and character. [1981 c.889 §5]