reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.726 - Severance tax upon harvest from small tract forestland.

(1) A severance tax is imposed at the time of the harvest of timber from small tract forestland.
(2) The tax is imposed on the owner of timber at the time of harvest, and remains a liability of the owner of timber until paid.
(3) The tax is imposed at the rate of:
(a) $3.89 per thousand feet, board measure, of timber harvested in western Oregon; or
(b) $3.03 per thousand feet, board measure, of timber harvested in eastern Oregon.
(4) The tax shall be imposed on the net volume of timber harvested, determined by unit of proper measurement for the kind of timber, species, quality class, grade or product harvested.
(5) For calendar years beginning on or after January 1, 2005, the tax rates imposed under subsection (3) of this section shall be indexed as follows:
(a) For the rate that applies to the harvest of timber from small tract forestland in western Oregon, the tax rate applicable to the harvest of timber from small tract forestland in western Oregon for the previous calendar year shall be multiplied by the ratio of the average assessed value per acre of small tract forestland in western Oregon for the property tax year in which the current calendar year begins over the average assessed value per acre of small tract forestland in western Oregon for the previous property tax year. For purposes of this paragraph, the average assessed value per acre of small tract forestland in western Oregon is determined by adding the assessed values per acre of small tract forestland for each land class in western Oregon and dividing that number by the number of land classes in western Oregon.
(b) For the rate that applies to the harvest of timber from small tract forestland in eastern Oregon, the tax rate applicable to the harvest of timber from small tract forestland in eastern Oregon for the previous calendar year shall be multiplied by the ratio of the assessed value per acre of small tract forestland in eastern Oregon for the property tax year in which the current calendar year begins over the assessed value per acre of small tract forestland in eastern Oregon for the previous property tax year.
(6) The tax imposed under this section does not apply to an owner of forestland totaling 5,000 acres or more that, on or after July 1 of an assessment year, acquires ownership of small tract forestland and harvests timber from the acquired small tract forestland. [2003 c.454 §9]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.733 - Severance tax returns.

(1) The Department of Revenue shall:
(a) Provide notice to an owner of timber harvested from lands assessed as small tract forestland, as shown on a State Forestry Department Notification of Operations permit issued during a calendar year, that a severance tax return is required from the owner; and
(b) Make a severance tax return form available to the owner.
(2) The department shall provide the notice required under this section by mail unless the owner of timber elects to be notified by an alternative method allowed by the department.
(3) Any owner of timber receiving notice under this section that a severance tax return is required shall complete the return and submit the return to the department within the time prescribed in ORS 321.741, even if the owner has not incurred severance tax liability during the calendar year. [2003 c.454 §11; 2019 c.360 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.741 - Due dates for severance tax return and payment.

(1) The severance tax imposed under ORS 321.726 is due and payable annually, on or before April 15 of each year, with respect to all timber harvested during the previous calendar year.
(2) At the time at which the severance tax is paid and on or before April 15 of each year, each taxpayer who has harvested any timber during the previous calendar year shall prepare a return on a form prescribed by the Department of Revenue showing the amounts and kinds of timber harvested for the previous calendar year, the amount of tax for which the taxpayer is liable for harvesting during the previous calendar year and any other information that the department considers necessary to correctly determine the tax due and shall mail or deliver the return, together with a remittance for the unpaid balance of the tax, to the department. The return shall be signed and certified by the taxpayer or a duly authorized agent of the taxpayer, as provided in ORS 305.810. The department may allow, upon written application made on or before April 15, further time not exceeding 30 days for filing a return. The tax shall be delinquent if not paid by April 15, without regard to any extension of time for filing the return.
(3) All severance tax payments received under ORS 321.700 to 321.754 shall be credited first to penalty and then to interest accrued on the tax being paid and then to the tax.
(4) A taxpayer incurring less than $10 total severance tax liability under ORS 321.700 to 321.754 in any calendar year is excused from the payment of the tax but is required to file a return. [2003 c.454 §10; 2019 c.361 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.746 - Severance tax revenues.

(1) Revenue from the severance tax imposed in western Oregon under ORS 321.726 shall be paid over by the Department of Revenue to the State Treasurer and deposited in a suspense account established under ORS 293.445. After the payment of refunds, the balance of the suspense account shall be transferred to the Western Oregon Timber Severance Tax Fund established under ORS 321.751.
(2) Revenue from the severance tax imposed in eastern Oregon under ORS 321.726 shall be paid over by the Department of Revenue to the State Treasurer and deposited in a suspense account established under ORS 293.445. After the payment of refunds, the balance of the suspense account shall be transferred to the Eastern Oregon Timber Severance Tax Fund established under ORS 321.754. [2003 c.454 §12]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.751 - Western Oregon Timber Severance Tax Fund; revenue distribution.

(1) The Western Oregon Timber Severance Tax Fund is established in the State Treasury, separate and distinct from the General Fund. Interest earned by the Western Oregon Timber Severance Tax Fund shall be retained by the Western Oregon Timber Severance Tax Fund.
(2) Moneys are continuously appropriated from the Western Oregon Timber Severance Tax Fund for use in reimbursing the General Fund for expenses incurred in the collection of taxes imposed under ORS 321.700 to 321.754.
(3) A working balance may be retained in the Western Oregon Timber Severance Tax Fund for the payment of expenses described in subsection (2) of this section. The balance of the Western Oregon Timber Severance Tax Fund, as of May 1 of each calendar year, shall be distributed as follows:
(a) 60.5 percent to the State School Fund established under ORS 327.008. A distribution made under this paragraph shall be made on or before May 15 of the year.
(b) 4.5 percent to the Community College Support Fund established under ORS 341.620. A distribution made under this paragraph shall be made on or before May 15 of the year.
(c) 35 percent to the Department of Revenue for further distribution to the counties of this state that are located in western Oregon. Moneys distributed to the department under this paragraph are continuously appropriated to the department for the purpose of making the payments to counties described in this paragraph. A distribution to the department made under this paragraph shall be made on or before August 15 of the year. Each county’s share of the distribution made under this paragraph shall equal the proportion of the assessed value of all small tract forestland in western Oregon that is located in that county. A distribution made by the department to a county under this paragraph shall be deposited in the county general fund. [2003 c.454 §13]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.754 - Eastern Oregon Timber Severance Tax Fund; revenue distribution.

(1) The Eastern Oregon Timber Severance Tax Fund is established in the State Treasury, separate and distinct from the General Fund. Interest earned by the Eastern Oregon Timber Severance Tax Fund shall be retained by the Eastern Oregon Timber Severance Tax Fund.
(2) Moneys are continuously appropriated from the Eastern Oregon Timber Severance Tax Fund for use in reimbursing the General Fund for expenses incurred in the collection of taxes imposed under ORS 321.700 to 321.754.
(3) A working balance may be retained in the Eastern Oregon Timber Severance Tax Fund for the payment of expenses described in subsection (2) of this section. The balance of the Eastern Oregon Timber Severance Tax Fund, as of May 1 of each calendar year, shall be distributed as follows:
(a) 60.5 percent to the State School Fund established under ORS 327.008. A distribution made under this paragraph shall be made on or before May 15 of the year.
(b) 4.5 percent to the Community College Support Fund established under ORS 341.620. A distribution made under this paragraph shall be made on or before May 15 of the year.
(c) 35 percent to the Department of Revenue for further distribution to the counties of this state that are located in eastern Oregon. Moneys distributed to the department under this paragraph are continuously appropriated to the department for the purpose of making the payments to counties described in this paragraph. A distribution to the department made under this paragraph shall be made on or before August 15 of the year. Each county’s share of the distribution made under this paragraph shall equal the proportion of the assessed value of all small tract forestland in eastern Oregon that is located in that county. A distribution made by the department to a county under this paragraph shall be deposited in the county general fund. [2003 c.454 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.805 - Definitions for ORS 321.805 to 321.855.

As used in ORS 321.805 to 321.855, unless the context requires otherwise:
(1) "Cultured Christmas trees" means trees:
(a) Grown on lands used exclusively for that purpose, capable of preparation by intensive cultivation methods such as plowing or turning over the soil;
(b) Of a marketable species;
(c) Managed to produce trees meeting U.S. No. 2 or better standards for Christmas trees as specified by the Agriculture Marketing Services of the United States Department of Agriculture; and
(d) Evidencing periodic maintenance practices of shearing for Douglas fir and pine species, weed and brush control, and basal pruning, fertilizing, insect and disease control, stump culture, soil cultivation or irrigation.
(2) "Department" means the Department of Revenue.
(3) "Eastern Oregon" means that portion of the state lying east of a line beginning at the intersection of the northern boundary of the State of Oregon and the western boundary of Wasco County, thence south along the western boundaries of the counties of Wasco, Jefferson, Deschutes and Klamath to the southern boundary of the State of Oregon.
(4) "Forestland" means land in eastern Oregon that is being held or used for the predominant purpose of growing and harvesting trees of a marketable species and that has been designated as forestland under ORS 321.805 to 321.855 or land in eastern Oregon, the highest and best use of which is the growing and harvesting of such trees. Forestland is the land alone. Forestland often contains isolated openings that because of rock outcrops, river wash, swamps, chemical conditions of the soil, brush and other like conditions prevent adequate stocking of such openings for the production of trees of a marketable species. If such openings in their natural state are necessary to hold the surrounding forestland in forest use through sound management practices, the openings are deemed forestland.
(5) "State Forester" means the State Forester or the authorized representative of the State Forester.
(6) "Summit of the Cascade Mountains" means a line beginning at the intersection of the northern boundary of the State of Oregon and the western boundary of Wasco County, thence southerly along the western boundaries of the counties of Wasco, Jefferson, Deschutes and Klamath to the southern boundary of the State of Oregon.
(7) "Timber" means all logs which can be measured in board feet and other forest products as determined by department rule, but does not include western juniper or products from harvested western juniper. [1971 c.654 §2; 1977 c.892 §46; 1983 c.539 §4; 1995 c.79 §178; 1997 c.154 §53; 1999 c.314 §55; 1999 c.1078 §45; 2003 c.621 §53]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.808 - Purposes.

The purposes of ORS 321.805 to 321.855 are:
(1) To impose with respect to forestland in eastern Oregon a special assessment program whereby the assessed value of forestland is determined as prescribed in ORS 321.201 to 321.222.
(2) To establish a special assessment program as a means of:
(a) Recognizing the findings in ORS 321.817 without discriminating in favor of either eastern or western Oregon.
(b) Recognizing the long-term nature of the forest crop and fostering the public policy of Oregon to encourage the growing and harvesting of timber.
(c) Protecting the public welfare by assuring that the people of this state and future generations shall have the benefits to be derived from the continuous production of forest products from private forestland.
(d) Promoting this state’s policy of encouraging forestry and the restocking of forestland to provide present and future benefits by enhancing the water supply, preventing erosion, providing habitat for wildlife, providing scenic and recreational opportunities and providing for needed products. [Formerly 321.408; 2017 c.315 §29]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.814

[1999 c.1078 §42; 2001 c.816 §9; 2001 c.860 §11; 2003 c.454 §79; 2003 c.621 §58; renumbered 321.836 in 2003]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.815

[1971 c.654 §4; 1977 c.884 §24; 1981 c.804 §94; 1983 c.462 §9; 1983 c.657 §1; 1991 c.459 §315; 1993 c.801 §35a; 1997 c.541 §§408,408a; 1999 c.314 §93; 1999 c.1078 §76; 2003 c.621 §59; renumbered 321.839 in 2003]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.817 - Legislative findings.

It is hereby found that:
(1) Multiple taxation through a yearly ad valorem levy on both trees and forestland managed in sustained yield timber operations discourages conservation, private ownership and investment of capital.
(2) The interests of this state, its residents and its future residents are best served by sustained yield practices and tax policies that encourage production of forest resources for commerce, recreation and watersheds, stabilize employment levels, prevent large population shifts and encourage millage of timber products within Oregon.
(3) Timber on private lands managed on a sustained yield basis should be treated as a crop and not taxed as real property.
(4) The portion of this state lying east of the summit of the Cascade Mountains differs greatly in forest tree types, soils, climate, growing conditions and topography from western Oregon.
(5) Eastern Oregon forests predominate in Ponderosa pine and associated species, while western Oregon forests predominate in Douglas fir and associated species. [Formerly 321.410; 2017 c.315 §30]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.820

[1971 c.654 §5; 1973 c.296 §1; 1977 c.870 §53; 1977 c.893 §21a; 1983 c.462 §10; 1983 c.563 §5; 1987 c.158 §54; 1991 c.459 §316; 1995 c.650 §98; 1999 c.314 §53; renumbered 321.842 in 2003]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.824 - Lands not eligible for special assessment.

(1) Lands assessed by the Department of Revenue pursuant to ORS 308.505 to 308.674 or 308.805 to 308.820 may not be assessed under ORS 321.805 to 321.855.
(2) Land used exclusively for growing cultured Christmas trees may not be assessed under ORS 321.805 to 321.855.
(3) Land that is used to grow hardwood timber, including but not limited to hybrid cottonwood, may not be assessed under ORS 321.805 to 321.855 if:
(a) The land is prepared using intensive cultivation methods and is cleared of competing vegetation for at least three years after tree planting;
(b) The timber is of a species marketable as fiber for inclusion in the furnish for manufacturing paper products;
(c) The timber is harvested on a rotation cycle within 12 years after planting; and
(d) The land and timber are subject to intensive agricultural practices such as fertilization, insect and disease control, cultivation and irrigation.
(4) Nothing contained in ORS 321.805 to 321.855 shall prevent:
(a) The collection of ad valorem property taxes that became a lien against timber prior to July 1, 1962.
(b) The collection of taxes, charges or assessments made pursuant to law for protection.
(c) The collection of taxes levied under the provisions of ORS 321.005 to 321.185 and 321.560 to 321.600. [Formerly 321.415; 2005 c.94 §107]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.825

[1971 c.654 §6; 1977 c.893 §24; 1979 c.350 §17; 1981 c.791 §6; 1983 c.462 §17; 1991 c.459 §317; 1999 c.314 §85; renumbered 321.848 in 2003]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.833 - Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.

(1)(a) The Department of Revenue shall identify the forestland that is held in common ownership of 5,000 acres or more as of the assessment date for each tax year.
(b) Forestland that the department has identified under paragraph (a) of this subsection that, for the previous tax year, was subject to small tract forestland assessment shall be disqualified from any small tract forestland assessment and shall be subject to special assessment as provided in this section as of the first tax year the forestland is held in common ownership of 5,000 acres or more.
(c) For purposes of this subsection, "forestland" includes land that meets the definition of forestland under ORS 321.257.
(2) Forestland assessed under this section shall have a specially assessed value per acre equal to the value certified to the county assessor for the tax year under ORS 321.216.
(3) Forestland assessed under this section shall have a maximum assessed value per acre equal to 103 percent of the forestland assessed value per acre for the preceding tax year or 100 percent of the forestland maximum assessed value per acre for the preceding tax year, whichever is greater.
(4)(a) The assessor shall compute the assessed value of forestland by multiplying the acreage of the forestland by the lesser of:
(A) The specially assessed value per acre; or
(B) The maximum assessed value per acre.
(b) Notwithstanding paragraph (a) of this subsection, the forestland shall be assessed as provided in ORS 308.232 if the real market value of the forestland is less than the value established under paragraph (a) of this subsection.
(5) For purposes of this section:
(a) The department shall certify to the county assessor of a county in which forestland identified in subsection (1) of this section is located a list of the property tax accounts containing forestland so identified.
(b) Forestland shall be considered to be in common ownership if the forestland is owned by the person directly or is owned by a corporation, partnership, association or other entity in which the person owns a majority interest.
(c) Additional taxes may not be imposed as a result of a disqualification under subsection (1) of this section.
(d) The notification requirements and other procedures that the county assessor must follow in disqualifying forestland do not apply to a disqualification occurring under subsection (1) of this section.
(e) The department shall notify the county assessor of forestland identified under subsection (1)(a) of this section that is located in that county. [Formerly 321.812]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.842 - Removal of forestland designation; appeal; requalification.

(1)(a) When land has once been designated as forestland as a result of an application being filed therefor it shall be valued as such until the county assessor removes the forestland designation under paragraph (b) of this subsection.
(b) The county assessor shall remove the forestland designation upon:
(A) Notification by the taxpayer to the assessor to remove the designation;
(B) Sale or transfer to an ownership making it exempt from ad valorem property taxation;
(C) Discovery by the assessor that the land is no longer forestland; or
(D) The act of recording a subdivision plat under ORS chapter 92.
(2) A taxpayer whose application filed under ORS 321.839 has been denied in whole or in part, or a taxpayer whose forestland has had the designation thereof removed in whole or in part, may appeal to the Oregon Tax Court within the time and in the manner provided in ORS 305.404 to 305.560.
(3) If, under subsection (1)(b)(D) of this section, the county assessor removes the forestland designation upon the act of recording a subdivision plat, the land, or a part of the land, may be requalified for forestland designation upon:
(a) Payment of all additional tax and interest that remains due and owing with respect to the land;
(b) Submission by the owner of an application for designation as forestland as provided in this section;
(c) Meeting all of the qualifications for designation as forestland as provided in ORS 321.805 to 321.855; and
(d) Meeting the requirements, if any, of applicable local government zoning ordinances with regard to minimum lot or parcel acreage for forest use. [Formerly 321.820]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.845 - Date on which disqualification of forestland is effective; timely notice of disqualification required.

(1) Notwithstanding ORS 308.210, 311.405 or 311.410, if land designated as forestland is subject to disqualification by the county assessor as a result of the discovery that the land is no longer forestland, the disqualification shall be deemed to occur as of the January 1 assessment date of the assessment year in which the discovery occurs.
(2) This section applies only if notice of the disqualification is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted. [Formerly 321.822; 2017 c.25 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.848 - Disqualification.

ORS 308A.700 to 308A.733 apply whenever land designated as forestland as a result of an application being filed therefor under ORS 321.805 to 321.855 thereafter becomes disqualified. [Formerly 321.825]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.855 - Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.

(1) Land described in ORS 321.824 (3) (relating to hardwood timberland, including hybrid cottonwood timberland) shall be assessed as farm use land under ORS 308A.050 to 308A.128.
(2)(a) If land is or becomes land described under ORS 321.824 (3) and the land is not located within an exclusive farm use zone, the owner shall make application for special valuation in the manner provided under ORS 308A.077, as follows:
(A) If the change in use takes place on or after July 1, the owner shall file the application on or before April 1 of the following tax year.
(B) If the change in use takes place prior to July 1, the owner shall file the application on or before August 1 of the tax year.
(b) If an application is filed as provided under this subsection, the owner shall have seven years beginning with the first year of classification to meet the income requirements of ORS 308A.071 and need not meet the two-year farm use requirements of ORS 308A.068. [Formerly 321.830]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.991 - Penalty.

Violation of any provision of ORS 321.005 to 321.185 and 321.560 to 321.600 is a Class A misdemeanor. [1953 c.375 §35; subsections (2) and (3) formerly 528.990; subsection (4) enacted as 1961 c.659 §9; subsection (5) enacted as 1961 c.714 §15; subsections (6) and (7) formerly part of 308.990; 1977 c.892 §50; 2003 c.454 §116; 2003 c.621 §101; 2011 c.597 §183]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.015 - "Distribution," "distributor" and "distributor engaged in business in this state" defined.

As used in ORS 323.005 to 323.482, unless the context requires otherwise:
(1) "Distribution" includes:
(a) The sale in this state of untaxed cigarettes.
(b) The use or consumption in this state of untaxed cigarettes.
(c) The receipt or retention in this state of untaxed cigarettes at a place of business where cigarettes are customarily sold or offered for sale to consumers.
(d) The placing of cigarettes in vending machines in this state.
(e) The use or consumption by the first person in possession in this state of untaxed cigarettes transported to the state in quantities of more than 199 in a single shipment.
(f) Donations of sample cigarettes or gift cartons by the manufacturers of the cigarettes, except sample packages containing not more than five cigarettes and labeled as "sample," "not for sale" or with similar wording.
(g) The possession in this state of untaxed cigarettes that were transported to this state in quantities of more than 199, unless the person in possession of the untaxed cigarettes is in possession of the untaxed cigarettes in order to transport the cigarettes to a location outside this state.
(2) "Distributor" includes:
(a) Any person who distributes cigarettes.
(b) Any person who sells or accepts orders for cigarettes that are to be transported from a point outside this state to a consumer within this state.
(c) Notwithstanding the provisions of ORS 323.010 (5), any dealer who serves as the dealer’s own distributor or who buys directly from a manufacturer for resale in this state shall be deemed to be both a distributor and a dealer under ORS 323.005 to 323.482.
(3) "Distributor engaged in business in this state" includes any of the following:
(a) Any distributor maintaining, occupying or using, permanently or temporarily, directly or indirectly, or through a subsidiary or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place or any other place of business.
(b) A distributor having a representative, agent, salesperson, canvasser or solicitor operating in this state under the authority of the distributor or its subsidiary for the purpose of selling, delivering, or the taking of orders for cigarettes. [1965 c.525 §§6,7,8; 2001 c.5 §2; 2003 c.804 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.030 - Tax imposed; rate; exclusiveness; only one distribution taxed.

(1) Every distributor shall pay a tax upon distributions of cigarettes at the rate of 29 mills for the distribution of each cigarette in this state.
(2) The taxes imposed by ORS 323.005 to 323.482 are in lieu of all other state, county or municipal taxes on the sale or use of cigarettes.
(3) Any cigarette with respect to which a tax has been prepaid under ORS 323.068 or has otherwise once been imposed under ORS 323.005 to 323.482 is not subject upon a subsequent distribution to the taxes imposed by ORS 323.005 to 323.482.
(4) In addition to and not in lieu of any other tax imposed under ORS 323.005 to 323.482, every distributor shall pay a tax upon distributions of cigarettes at the rate of 7.5 mills for the distribution of each cigarette in this state. [1965 c.525 §§18,30; 1971 c.535 §1; 1985 c.816 §1; 1989 c.866 §1; 1997 c.2 §1; 2003 c.804 §4; 2013 s.s. c.5 §§14,15,16]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.031 - Additional tax imposed; rate.

(1) Notwithstanding ORS 323.030 (2) and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions of cigarettes at the rate of 30 mills for the distribution of each cigarette in this state.
(2) Notwithstanding ORS 323.030 (2) or subsection (1) of this section and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions of cigarettes at the rate of 100 mills for the distribution of each cigarette in this state.
(3) Any cigarette for which a tax has once been imposed under ORS 323.005 to 323.482 may not be subject upon a subsequent distribution to the taxes imposed by ORS 323.005 to 323.482. [2002 s.s.3 c.2 §2(1),(2); 2003 c.804 §§5c(1),(2),5e(1),(2); 2019 c.525 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.035 - Distributions by manufacturers to licensed distributors exempted.

The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor. [1965 c.525 §19; 2003 c.804 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.040 - Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers.

The taxes imposed by ORS 323.005 to 323.482 do not apply to the sale of cigarettes by a distributor to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell cigarettes on the facilities of the carrier. Whenever cigarettes are sold by distributors to common carriers engaged in interstate or foreign passenger service for use or sale on facilities of the carriers, or to persons authorized to sell cigarettes on those facilities, the tax imposed by this section may not be levied with respect to sales of the cigarettes by the distributors, but a tax is hereby levied upon the carriers or upon the persons authorized to sell cigarettes on the facilities of the carriers, as the case may be, for the privilege of making these sales in Oregon at the same rate that is imposed upon the distribution of cigarettes in this state for each cigarette sold. The common carriers and authorized persons shall pay the tax imposed by this section and file reports with the Department of Revenue as provided in ORS 323.355. [1965 c.525 §20; 1985 c.78 §1; 2003 c.804 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.050 - Storage in bonded warehouses exempted.

The taxes imposed by ORS 323.005 to 323.482 do not apply to cigarettes stored in a bonded warehouse and that are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended. [1965 c.525 §22; 2003 c.804 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.055 - Sales to federal installations and veterans’ institutions exempted.

The taxes imposed by ORS 323.005 to 323.482 do not apply to:
(1) The sale of cigarettes to United States Army, Air Force, Navy, Marine Corps, Coast Guard, National Oceanic and Atmospheric Administration or Public Health Service of the United States Department of Health and Human Services exchanges and commissaries and Navy or Coast Guard ships’ stores, the United States Department of Veterans Affairs, ships’ stores maintained under federal bond, or to any person that by virtue of the Constitution or statutes of the United States cannot be made the subject of taxation by this state.
(2) The sale or gift of federally tax-free cigarettes when the cigarettes are delivered directly from the manufacturer under Internal Revenue bond to a veterans’ home or a hospital or domiciliary facility of the United States Department of Veterans Affairs for gratuitous issue to veterans receiving hospitalization or domiciliary care. The tax may not be imposed with respect to the use or consumption of these cigarettes by the institution or by the veteran patients or domiciliaries. [1965 c.525 §§21,24; 1991 c.67 §79; 2003 c.804 §9; 2012 c.106 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.060 - Consumer exemption; payment of tax in certain cases.

(1) The taxes imposed by ORS 323.005 to 323.482 do not apply to the use or consumption of untaxed cigarettes transported to this state in a single lot or shipment of not more than 199 cigarettes, or of not more than 199 untaxed cigarettes obtained at one time from any of the instrumentalities listed in ORS 323.055 (1).
(2) Any taxes resulting from a distribution of cigarettes for personal use or consumption in a quantity of more than 199 cigarettes shall be paid by the user or consumer. [1965 c.525 §25; 2003 c.804 §10]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.065 - Claim for exemption.

Any claim for exemption from tax under ORS 323.005 to 323.482 shall be made to the Department of Revenue in the manner the department prescribes. [1965 c.525 §29; 2003 c.804 §11]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.068 - Prepayment of tax.

Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS 323.005 to 323.482 prior to the sale of the cigarettes to any person in Oregon by purchasing cigarette tax stamps sold pursuant to ORS 323.005 to 323.482 and affixing those stamps to the unstamped packages of cigarettes. [2003 c.804 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.075 - Distributor to collect tax on certain sales.

Every distributor engaged in business in this state and selling or accepting orders for cigarettes with respect to the sale of which the taxes imposed by ORS 323.005 to 323.482 are inapplicable shall, at the time of making the sale or accepting the order or, if the purchaser is not then obligated to pay the taxes with respect to the distribution of the cigarettes, at the time the purchaser becomes so obligated, collect the tax from the purchaser, if the purchaser is other than a licensed distributor, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the Department of Revenue. [1965 c.525 §27; 1981 c.797 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.085 - Presumptions regarding distribution and prepayment of tax.

(1) Unless the contrary is established, it shall be presumed that all cigarettes acquired by a distributor are untaxed cigarettes, and that all cigarettes manufactured in this state or transported to this state, and no longer in the possession of the distributor, have been distributed.
(2) All taxes paid pursuant to the provisions of ORS 323.005 to 323.482 are intended to be direct taxes on the retail consumer for which required prepayment, through the purchase and affixation of tax stamps, is only to achieve convenience and facility in the collection and administration of the tax. When the tax is paid by any person other than the retail consumer, the payment shall be considered an advance payment to be added to the price of the cigarette and recovered from the retail consumer. Except for a person selling cigarettes through a vending machine or machines, any person selling cigarettes at retail shall state or separately display in the retail premises a notice of the amount of the tax included in the selling price and charged or payable pursuant to ORS 323.005 to 323.482. The provisions of this subsection do not affect the method of prepayment of the tax as provided by ORS 323.005 to 323.482. [1965 c.525 §§28,31; 2003 c.804 §12]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.105 - Distributor’s license.

(1) Any person engaging or seeking to engage in the sale of cigarettes as a distributor shall file an application for a distributor’s license with the Department of Revenue. The application shall be on a form prescribed by the department.
(2) A distributor shall apply for and obtain a license for each place of business at which the distributor engages in the business of distributing cigarettes. A fee may not be charged for the license. For the purposes of this section, a vending machine in and of itself is not a place of business.
(3) A person may not engage in the business of distributing cigarettes to other persons in this state without a license. [1965 c.525 §34; 2003 c.804 §13]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.106 - Certification of intent to comply with reporting, recordkeeping and directory participation requirements.

A person who files an application for a distributor’s license under ORS 323.105 shall include with the application a written statement certifying that the person will comply with the provisions of ORS 180.435 and 180.440. [2003 c.801 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.107 - Wholesaler’s license.

(1) Any person engaging or seeking to engage in the sale of cigarettes as a wholesaler shall file an application for a wholesaler’s license with the Department of Revenue. The application shall be on a form prescribed by the department. A person may not engage in business as a wholesaler without a license. A wholesaler’s license may be canceled, suspended, revoked or reinstated by the department as in the case of a distributor’s license pursuant to ORS 323.140.
(2) A wholesaler is subject to all the requirements of ORS 323.005 to 323.482 imposed upon distributors relating to making, preserving and supplying records necessary to effective administration by the department.
(3) A wholesaler is subject to all penalties applicable to a distributor for a violation of the provisions of ORS 323.005 to 323.482. [1967 c.193 §3; 1999 c.21 §58; 2003 c.804 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.110 - Security required for licensing; conditions of bond.

The Department of Revenue, to ensure compliance with ORS 323.005 to 323.482, shall require a licensee or an applicant for a license as distributor to deposit with it such security as the department may determine. The amount of the security shall be fixed by the department but shall not be greater than two times the estimated average monthly liability shown in the monthly reports, determined in such manner as the department deems proper. The amount of the security may be increased or decreased by the department subject to the limitations herein provided. Except as provided in ORS 323.120, the security shall be in the form of a bond or bonds executed by the distributor as principal and by a corporation, authorized to engage in business as a surety company in Oregon under ORS 742.350 to 742.370, as surety, payable to the State of Oregon through its Department of Revenue, conditioned upon the payment of all taxes, penalties and other obligations of the distributor arising under ORS 323.005 to 323.482. [1965 c.525 §35; 1995 c.79 §180; 2009 c.33 §32]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.115 - Provision for withdrawal of surety.

Every bond shall contain a provision substantially to the effect that when the surety exercises its right to withdraw as surety, the withdrawal shall be effective on the first day of the calendar month after receipt of the notice by the Department of Revenue if the notice is received on or before the 15th day of the month, otherwise the withdrawal shall be effective on the first day of the second calendar month after receipt of the notice by the department. [1965 c.525 §36]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.120 - Form of security.

In lieu of a bond or bonds a distributor, under such conditions as the Department of Revenue may prescribe, may deposit with the State Treasurer an amount of lawful money equivalent to the amount of the bond or bonds otherwise required, or the distributor may deposit an irrevocable letter of credit issued by an insured institution, as defined in ORS 706.008, or readily salable bonds or other obligations of the United States, the State of Oregon, or any county of this state of an actual market value of not less than the amount of the bond or bonds otherwise required by ORS 323.005 to 323.482. The State Treasurer shall immediately notify the department as to the time of receipt and the amount of money or value of the irrevocable letter of credit or of bonds received by the State Treasurer. [1965 c.525 §37; 1991 c.331 §54; 1997 c.631 §459]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.125 - Liquidation of security to pay delinquency.

Upon receipt of a certificate of the Department of Revenue setting forth the amount of a distributor’s delinquencies, the State Treasurer shall pay to the department the amount so certified from the money deposited with the State Treasurer by the distributor or from the amounts received from the sale of bonds or other obligations deposited with the State Treasurer by the distributor. Securities deposited with the State Treasurer which have a prevailing market price may be sold by the State Treasurer for the purposes of this section at private sale at a price not lower than the prevailing market price thereof. [1965 c.525 §38]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.130 - Issuance and display of license; circumstances for not issuing license; appeal.

(1) Upon receipt of a completed application, the statement required by ORS 323.106 and bonds or other security required by the Department of Revenue under ORS 323.005 to 323.482, the department may issue a distributor’s license to the applicant. A separate license shall be issued for each place of business of the distributor within the state. A license is valid only for engaging in business as a distributor at the place designated on the license. The license shall at all times be conspicuously displayed at the place for which issued. The license is not transferable and is valid until suspended or revoked.
(2) The department may not issue a license to an applicant if the department determines or has reason to believe that the applicant will not comply with the provisions of ORS 323.005 to 323.482 or any other state or federal cigarette tax law.
(3) Notwithstanding ORS 305.280 or 323.416, a decision by the department not to issue a license to an applicant may be appealed by the applicant to the magistrate division of the tax court within 30 days of the date of the decision of the department in the manner prescribed in ORS 305.404 to 305.560.
(4) For purposes of this section, an application to renew a distributor’s license shall be considered the same as an application for an initial distributor’s license. [1965 c.525 §39; 2003 c.801 §17; 2003 c.804 §15]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.140 - Cancellation, revocation or suspension of license; appeal.

(1) The Department of Revenue may cancel, revoke or suspend the license held by a distributor whenever the distributor fails to:
(a) Pay any tax or penalty due under ORS chapter 323;
(b) Otherwise comply with any provision of ORS chapter 323 or any rule thereunder; or
(c) Comply with any other state or federal cigarette tax law.
(2) The department may not issue a new license to a distributor whose license has been revoked unless the department is satisfied that the distributor will comply with the provisions of ORS chapter 323 and the rules of the department.
(3) If the department decides to refuse to renew a license, or decides to suspend or revoke a license, the distributor may appeal to the tax court.
(4) Notwithstanding ORS 305.280 or 323.416, an appeal of a decision of the department under subsection (1) of this section may be made to the magistrate division of the tax court within 30 days of the decision in the manner provided in ORS 305.404 to 305.560. [1965 c.525 §41; 1971 c.734 §37; 1995 c.650 §42; 2003 c.804 §17]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.160 - Tax stamps; rules.

(1) The Department of Revenue shall furnish cigarette tax stamps for sale to distributors required under ORS 323.068 to prepay the taxes imposed under ORS 323.005 to 323.482.
(2) Stamps shall be designed according to specifications and denominations prescribed by the department. The department shall prescribe by rule the method and manner in which stamps are to be affixed to packages of cigarettes and may provide for the cancellation of stamps.
(3) An appropriate stamp shall be affixed to each package of cigarettes prior to the distribution of the cigarettes. [1965 c.525 §§43,44; 1999 c.62 §2; 2003 c.804 §18]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.165 - Sale of stamps.

(1) Unaffixed stamps shall not be sold, exchanged or in any manner transferred by a distributor to another person without prior written approval of the Department of Revenue.
(2) With the approval of the Oregon Department of Administrative Services, the Department of Revenue may enter into contracts with financial institutions to act as the department’s agents for the sale of stamps and matters relating to the sale of stamps. [1965 c.525 §45; 1999 c.62 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.170 - Payment for stamps; distributor compensation.

(1) Stamps shall be sold to a licensed distributor at their denominated values less a sum allowed as compensation to a distributor for services in affixing stamps to packages as required by ORS 323.005 to 323.482. Payment for stamps shall be made at the time of purchase, provided that a licensed distributor, subject to the conditions and provisions of ORS 323.005 to 323.482, may be permitted to defer stamp payments.
(2) The compensation to each distributor for each Oregon stamp sold during the calendar year shall be $0.004 per stamp.
(3) Payment for stamps shall be made in the form required by the Department of Revenue. [1965 c.525 §47; 1983 c.683 §1; 1999 c.62 §4; 2002 s.s.3 c.2 §10; 2003 c.804 §18a]