reglab/housing_qa huggingface dataset:
OR Rev Stat § 323.615 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.615 - Refund agreement with governing body of Indian reservation; appropriation for refunds.

(1) The Director of the Department of Revenue is authorized to enter into a tobacco products 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 tobacco tax collected under ORS 323.500 to 323.645 in connection with the sale of tobacco products to Indians on the Indian reservation, or the use, storage or consumption of tobacco products by Indians on the Indian reservation. This provision is in addition to other laws allowing tax refunds. (2) There is continuously appropriated to the director, from the suspense account established under ORS 293.445 and 323.625, the amounts necessary to make the refunds provided by subsection (1) of this section. [1985 c.816 §36; 1999 c.21 §61; 2003 c.804 §51]
OR Rev Stat § 323.618 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.618 - Venue; department certificate as evidence.

(1) The violation of any provision of ORS 323.500 to 323.645 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 paid, that a return has not been filed or that information has not been supplied, as required by or under the provisions of ORS 323.500 to 323.645, shall be prima facie evidence that the tax has not been paid, that the return has not been filed or that the information has not been supplied. [2003 c.804 §55]
OR Rev Stat § 323.619 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.619 - Actions by Attorney General; limitation on actions; authority.

(1) In addition to all other remedies specified in ORS 323.500 to 323.645, 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 323.500 to 323.645, 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 323.500 to 323.645. [2003 c.804 §59]
OR Rev Stat § 323.620 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.620 - Remedies cumulative.

The remedies of the state provided for in ORS 323.500 to 323.645 are cumulative. No action taken by the Department of Revenue or Attorney General constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in ORS 323.500 to 323.645. [1985 c.816 §40; 2003 c.804 §52]
OR Rev Stat § 323.623 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.623 - Appeals.

(1) Except as otherwise provided in ORS 323.500 to 323.645, any person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 323.500 to 323.645 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 under ORS 323.500 to 323.645. (2) An appeal to the Oregon Tax Court under ORS 323.500 to 323.645 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. [2003 c.804 §46]
OR Rev Stat § 323.625 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.625 - Disposition of moneys other than inhalant delivery system revenues.

All moneys received by the Department of Revenue under ORS 323.500 to 323.645 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. The department may pay expenses for administration and enforcement of ORS 323.500 to 323.645 out of moneys received from the taxes imposed under ORS 323.505 and 323.565. 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 or credits arising from erroneous overpayments, and except as provided in ORS 323.627, the balance of the money shall be credited to the General Fund. Of the amount credited to the General Fund under this section 41.54 percent shall be dedicated to funding the maintenance and expansion of the number of persons eligible for the medical assistance program under ORS chapter 414, or to funding the maintenance of the benefits available under the program, or both, and 4.62 percent shall be credited to the Tobacco Use Reduction Account established under ORS 431A.153. [1985 c.816 §42; 1997 c.2 §10; 1999 c.21 §62; 2003 c.804 §§53,53a; 2009 c.595 §206b; 2009 c.797 §2; 2013 c.722 §3; 2019 c.525 §13]
OR Rev Stat § 323.627 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.627 - Disposition of proceeds of tax imposed on inhalant delivery systems.

All moneys received by the Department of Revenue under the tax imposed on inhalant delivery systems by ORS 323.505 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. After the payment of refunds or credits arising from erroneous overpayments, the remaining balance shall be distributed 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 §14] Note: 323.627 was enacted into law by the Legislative Assembly but was 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 § 323.630 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.630 - Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination.

(1)(a) A civil penalty may be imposed by the Department of Revenue on any person who violates any provision of ORS 323.500 to 323.645. (b) A civil penalty imposed under this subsection may not exceed $1,000 per violation. (c) A penalty imposed under this subsection may be appealed to the magistrate division of the tax court in the time and manner prescribed in ORS 305.404 to 305.560. (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 323.500 to 323.645 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 323.500 to 323.645 who makes any false report with the intent to defraud is guilty of a Class C felony. (5) Any transporter who knowingly violates the provisions of ORS 323.570 is guilty of a Class C felony. (6) Any person who knowingly violates any provision of ORS 323.500 to 323.645, except as otherwise provided in this section, is guilty of a Class A misdemeanor. (7) Any person who, with intent to defraud, makes, alters, forges or utters a false receipt or invoice recording a sale of tobacco products in this state is guilty of a Class C felony. (8) 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 323.500 to 323.645 and the proceeds resulting from a violation of ORS 323.500 to 323.645. [2003 c.804 §56; 2009 c.797 §6]
OR Rev Stat § 323.632 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.632 - Offense of unlawful distribution of tobacco products; forfeiture.

(1) A person commits the crime of unlawful distribution of tobacco products if the person knowingly sells or distributes, possesses or transports for sale or distribution or imports for sale or distribution tobacco products that do not comply with ORS 323.500 to 323.645. (2) The offense of unlawful distribution of tobacco products is classified as follows: (a) If the amount of tobacco products tax avoided in committing the offense over a 90-day period totals less than $1,000, the offense is a Class A misdemeanor. (b) If the amount of tobacco products tax avoided in committing the offense over a 90-day period totals $1,000 or more, but less than $5,000, 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 amount of tobacco products tax avoided in committing the offense over a 90-day period totals $5,000 or more, but less than $10,000, 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 amount of tobacco products tax avoided in committing the offense over a 90-day period totals $10,000 or more, the offense is a Class B felony classified as crime category 7 of the sentencing guidelines grid of the Oregon Criminal Justice Commission. (3) Tobacco products 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 tobacco products 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) As used in this section, "tobacco products tax" means the amount of tax due under ORS 323.500 to 323.645, if the tax were timely paid upon first distribution of the tobacco products in this state. [2003 c.804 §58; 2007 c.40 §1]
OR Rev Stat § 323.635 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.635 - Penalties in ORS 323.630 and 323.632 additional to other penalties.

The penalties provided in ORS 323.630 and 323.632 are additional to all other penalties provided under ORS 323.500 to 323.645. [1985 c.816 §44; 2003 c.804 §54]
OR Rev Stat § 323.640 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.640 - Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco.

(1) The taxes imposed by ORS 323.505 are in lieu of all other state, county or municipal taxes on the sale or use of tobacco products. (2) Any tobacco product with respect to which a tax has once been imposed under ORS 323.505 shall not be subject upon a subsequent distribution to the taxes imposed by ORS 323.505. [1985 c.816 §44a]
OR Rev Stat § 323.645 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.645 - Short title.

ORS 323.500 to 323.645 may be cited as the Tobacco Products Tax Act. [1985 c.816 §46]
OR Rev Stat § 323.700 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.700 - Definitions for ORS 323.700 to 323.730.

As used in ORS 323.700 to 323.730: (1) "Consumer" means an individual who is not a distributor or a retailer. (2) "Delivery sale": (a) Means a sale of tobacco to a consumer in this state in which: (A) The consumer submits the order for the sale by means of a telephone or other method of voice transmission, a delivery service or the Internet or other online service; or (B) The tobacco is delivered by use of a delivery service. (b) Includes any sale of tobacco described in paragraph (a) of this subsection, regardless of whether the seller is located within Indian country or is otherwise within or outside of this state. (c) Does not include any sale to a distributor or retailer in this state. (3) "Delivery service" means any person that is engaged in the commercial delivery of letters, packages or other containers. (4) "Distributor" means a person that is licensed under ORS 323.105 or 323.530. (5) "Indian country" has the meaning given that term in 18 U.S.C. 1151. (6) "Mail" means the use of the United States Postal Service for delivery of letters, packages or other containers. (7) "Person accepting a purchase order for a delivery sale" means a person who fills a tobacco purchase order given by a consumer and processes the order for mail, shipping or other delivery, or who contracts with another party to provide delivery service. (8) "Purchase order" means a written or electronic document authorizing a seller to provide goods. (9) "Sale of tobacco to a consumer" means any sale of tobacco to an individual in this state, unless the individual is a distributor or retailer. (10) "Retailer" means a person that sells tobacco to individuals for personal consumption. (11) "Shipping container" means a container in which tobacco is packaged in connection with a delivery sale. (12) "Shipping documents" means bills of lading, airbills or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages or other containers. (13) "Tobacco" means cigarettes, as defined in ORS 323.010, or tobacco products, as defined in ORS 323.500. [2003 c.804 §73; 2021 c.179 §6]
OR Rev Stat § 323.703 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.703 - Delivery sales to persons under 21 years of age prohibited.

A person may not make a delivery sale of tobacco to a person who is under 21 years of age. [2003 c.804 §74; 2021 c.179 §7]
OR Rev Stat § 323.706 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.706 - Requirements for persons accepting delivery sale purchase orders.

Subject to ORS 180.441, a person accepting a purchase order for a delivery sale, prior to the first mailing, shipment or other delivery of tobacco to a consumer, shall comply with: (1) The age verification requirements set forth in ORS 323.709; (2) The license requirements set forth in ORS 323.712; (3) The disclosure requirements set forth in ORS 323.715; (4) The reporting requirements set forth in ORS 323.721; and (5) All other laws of this state applicable to sales of tobacco that occur entirely within Oregon, including but not limited to ORS 323.005 to 323.482, 323.500 to 323.645, 323.806 and 323.816. [2003 c.804 §75; 2009 c.717 §23; 2021 c.179 §8]
OR Rev Stat § 323.709 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.709 - Requirements for persons mailing or shipping tobacco in delivery sales.

A person may not mail or ship tobacco in connection with a delivery sale order unless the person, before mailing or shipping the tobacco, does all of the following: (1) Obtains a certification from the prospective consumer that includes a written statement signed by the prospective consumer that: (a) Certifies the prospective consumer’s address and that the prospective consumer is at least 21 years of age; and (b) Confirms that the prospective consumer understands that signing another person’s name to the certification is illegal, that the sale of tobacco to individuals under 21 years of age is illegal and that the purchase of tobacco by individuals under 21 years of age is illegal; (2) Verifies that the prospective consumer is 21 years of age or older through the use of an independent, third-party verification system that compares information from public records to the personal information entered by the prospective consumer at the time the delivery sale is ordered; (3) Provides a notice to the prospective consumer, via electronic mail or other means, that meets the requirements of ORS 323.715; and (4) In the case of an order for tobacco placed through an Internet website, receives payment for the delivery sale from the prospective consumer by a credit or debit card that has been issued in the name of the prospective consumer or by a personal check issued by the prospective consumer. [2003 c.804 §76; 2017 c.701 §21; 2021 c.179 §9]
OR Rev Stat § 323.712 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.712 - Required licenses.

A person may not engage in delivery sales of tobacco in this state without first obtaining the applicable distributor’s license under ORS 323.105 or 323.530 and any applicable retailer’s license required by a jurisdiction into which a delivery sale of tobacco is made. [2003 c.804 §76a; 2021 c.179 §10]
OR Rev Stat § 323.715 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.715 - Notice requirements for delivery sales.

The notice required under ORS 323.709 (3) shall include: (1) A prominent and clearly legible statement that tobacco sales to persons under 21 years of age are illegal; (2) A prominent and clearly legible statement that sales of tobacco are restricted to those individuals who provide verifiable proof of age in accordance with ORS 323.709; and (3) A prominent and clearly legible statement that sales of cigarettes are subject to tax under ORS 323.005 to 323.482 and that sales of other tobacco products are subject to tax under ORS 323.500 to 323.645, and an explanation of how the applicable tax has been paid or is to be paid. [2003 c.804 §77; 2021 c.179 §11]
OR Rev Stat § 323.721 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.721 - Delivery sales reporting requirements.

(1) Prior to delivering, mailing or shipping tobacco in connection with a delivery sale, a person who accepts purchase orders for delivery sales shall file a statement with the Department of Revenue. The statement shall set forth the name, trade name and address of the principal place of business of the seller and any other place of business of the seller. (2) Not later than the 10th day of each calendar month, each person that has made a delivery sale or delivered, mailed or shipped tobacco or contracted with another party for delivery service in connection with a delivery sale made during the previous calendar month shall file a memorandum of sale or a copy of the delivery sales invoice with the Department of Revenue. The memorandum or delivery sales invoice shall provide, for each delivery sale made during the previous calendar month: (a) The name and address of the consumer to whom the delivery sale was made; (b) The brand or brands of the tobacco that were sold in the delivery sale; and (c) The quantity of tobacco that was sold in the delivery sale. (3) A person that satisfies the requirements of 15 U.S.C. 376 is deemed to meet the requirements of this section. [2003 c.804 §79]
OR Rev Stat § 323.724 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.724 - Noncompliant delivery sales of tobacco prohibited.

A person that accepts a purchase order for a delivery sale of tobacco may not make a delivery sale of tobacco to a person in this state if the delivery sale of tobacco does not comply with the requirements of this chapter. [2003 c.804 §80; 2021 c.179 §12]
OR Rev Stat § 323.727 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.727 - Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture.

(1) Except as otherwise provided in this section: (a) The first time a person violates a provision of ORS 323.700 to 323.730, the person shall be subject to a penalty of $1,000 or five times the retail value of the tobacco involved in the violation, whichever is greater; and (b) In the case of a second or subsequent violation of ORS 323.700 to 323.730, the person shall be subject to a penalty of $5,000 or five times the retail value of the tobacco involved in the violation, whichever is greater. (2) A person who knowingly violates a provision of ORS 323.700 to 323.730 or who knowingly submits a false certification under ORS 323.709 under the name of another person: (a) Shall be subject to a penalty of $10,000 or five times the retail value of the tobacco involved, whichever is greater; or (b) May be imprisoned for a period of not more than five years. (3) A person who accepts a purchase order for a delivery sale and, in connection with the sale, fails to pay a tax due under ORS 323.005 to 323.482 or 323.500 to 323.645 shall pay a penalty of five times the amount of tax due and not timely paid under ORS 323.005 to 323.482 or 323.500 to 323.645. (4) The penalties prescribed under this section are in addition to and not in lieu of any other penalty applicable under the laws of this state. (5) Any tobacco sold or attempted to be sold in a delivery sale that does not meet the requirements of ORS 323.700 to 323.730 may be immediately seized and subject to forfeiture. Tobacco seized and forfeited under this subsection shall be destroyed. (6) Any fixtures, equipment, materials or other personal property on the premises of a person who violates ORS 323.700 to 323.730 may be immediately seized and subject to forfeiture. Property seized and forfeited under this subsection may be sold or destroyed. [2003 c.804 §81]
OR Rev Stat § 323.730 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.730 - Persons who may bring actions.

The Attorney General or any person that holds a permit, issued under section 5713 of the Internal Revenue Code, to engage in business as a manufacturer or importer of tobacco products or as an export warehouse proprietor, may bring an action to enforce the provisions of ORS 323.700 to 323.730 or to prevent or restrain violations of ORS 323.700 to 323.730. [2003 c.804 §82]