reglab/statecodes huggingface dataset:
2023 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]
2023 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]
2023 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]
2023 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]
2023 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 Oregon Health Authority Fund established under ORS 413.101 and shall be used for expenses of the Oregon Health Plan.
(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 Oregon Health Authority Fund pursuant to this section. [2019 c.240 §5; 2023 c.401 §4a]
Note:
See note under 323.800.
2023 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]
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.120 - Statement by taxpayer; other required information.

(1) The tax imposed by this chapter shall be paid to the Department of Revenue and the person paying the tax shall file with the department at the time the tax is required to be paid, a statement, under oath, on forms prescribed by the department, giving, with other information required, the following:
(a) Full description of the property by lease name, subdivision of quarter section, section, township and range from which the oil or gas was produced;
(b) The name of the producer;
(c) The gross amount of the oil or gas purchased;
(d) The total value of the oil or gas at the price paid, if purchased at time of production;
(e) The formation from which the oil or gas is produced; and
(f) The prevailing market price of oil or gas sold at time of production.
(2) If a purchaser of oil or gas pays the tax, the producer of the oil or gas for which the tax is being paid shall make available to the purchaser all information required under subsection (1) of this section. In lieu of the statement, a purchaser, at time of production, may furnish a true verified copy of the regular settlement sheet in use by such purchaser, if the sheet contains all the information required. [1981 c.889 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.130 - Statement of producer; filing of statement.

(1) Any person engaged in the production within this state of oil or gas shall, on or before the 45th day following the preceding quarterly period, file with the Department of Revenue a statement under oath, upon forms prescribed by the department, giving, along with other information required, the following:
(a) The name of the property and the description by subdivision of quarter section, section, township and range;
(b) The gross amount of oil or gas produced and saved;
(c) The name of the purchaser and the price paid by the purchaser; and
(d) The formation from which the oil or gas is produced.
(2) Each report required by this section shall be filed on separate forms as to product and county. [1981 c.889 §7; 2005 c.94 §112]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.140 - Penalty for delinquent reports; report of claimed exempt royalties.

(1) Reports required under ORS 324.120 and 324.130 from either the purchaser or producer, as the case may be, shall be delinquent after the last day fixed for filing, and every person required to file a report shall be subject to penalty of $25 per day for each property upon which the person fails or refuses to file a report. The penalties prescribed by this section shall be for failure to file reports and shall be in addition to the interest and penalty imposed for delinquent tax, and shall likewise constitute a lien against the assets of the person failing or refusing to file a report. The penalties prescribed under this section shall be collected in the same manner as gross production taxes and shall be deposited in the suspense account referred to in ORS 324.340.
(2) When royalty is claimed to be exempt from taxation by law, the facts on which claims of exemption are based and other information as the Department of Revenue may require shall be furnished in the report. [1981 c.889 §8; 1983 c.740 §98]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.170 - Audit; interest on delinquent tax or deficiency.

(1) The provisions of ORS chapters 305 and 314 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of taxes, penalties and interest under this chapter, except where the context requires otherwise.
(2) A delinquent tax or deficiency shall bear interest at the rate established under ORS 305.220 from the time the tax was due. [1981 c.889 §10; 1982 s.s.1 c.16 §24; 1995 c.650 §48; 2017 c.278 §20]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.180 - Notice to person liable for unpaid tax.

If any person neglects or refuses to make a return required to be made by this chapter, the Department of Revenue is authorized to determine the tax due, based upon any information in its possession or that may come into its possession. The department shall give the person liable for the tax written notice by regular mail or other form of delivery of the tax and delinquency charges and the tax and delinquency charges shall be a lien from the time of production. If the tax and delinquency charges are not paid within 30 days from the mailing or delivery of the notice, the department shall proceed to collect the tax in the manner provided in ORS 324.190. [1981 c.889 §11; 1991 c.249 §27; 2019 c.360 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.190 - Collection of unpaid tax.

(1) If any tax imposed by this chapter, or any portion of such tax, is not paid within 30 days after the date that the written notice and demand for payment required under ORS 305.895 is mailed, the Department of Revenue shall issue a warrant for the payment of the amount of the tax, with the added penalties, interest and cost of executing the warrant. A copy of the warrant shall be mailed or otherwise delivered to the taxpayer by the department at the taxpayer’s last-known address.
(2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125. After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer found within that county, and to levy upon any currency of the taxpayer found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability.
(3) In the discretion of the department, a warrant under this section may be directed to any agent authorized by the department to collect this tax. In the execution of the warrant the agent has the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.
(4) Until a warrant under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer as if the state had a recorded judgment against the taxpayer for the amount of the tax. [1981 c.889 §12; 1983 c.696 §18; 1985 c.761 §22; 1989 c.625 §79; 2003 c.576 §206; 2011 c.389 §6; 2011 c.661 §9; 2019 c.360 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.200 - Release of lien on real estate.

(1) Any person having a lien upon or any interest in real estate against which the amount of the warrant provided for in ORS 324.190 has become a lien, notice of which has been recorded in accordance with the laws of the state prior to the filing of the warrant, may request the Department of Revenue in writing to release the real estate from the lien of the warrant. If, upon such request the department finds that a sale of the property would not result in satisfaction of the taxes due in whole or in part, the department shall execute a release of the lien as to such property and such release shall be conclusive evidence of the extinguishment of the lien as to that property. If the department fails to act upon a request for release of a lien under this subsection within 60 days from the date of the request, any person having a lien upon or interest in the property against which the warrant has become a lien may make the department a party to any proceeding brought to enforce any interest in or lien upon such real property, and the determination of the court in such proceeding shall be conclusive and binding upon the department and the State of Oregon.
(2) In addition to the release of the lien provided for in subsection (1) of this section, the department may execute releases in the following cases, which releases shall be conclusive evidence of the extinguishment of the lien:
(a) If the department finds that the liability for the amount of the warrant, together with all interest, penalties and costs in respect thereto has been satisfied.
(b) If the department finds that the fair market value of that part of the property remaining subject to the lien is at least double the amount of the liability remaining unsatisfied in respect of such tax and the amount of all prior liens upon the property.
(c) If there is furnished to the department a bond, in such form and with the security the department considers sufficient, or an irrevocable letter of credit issued by an insured institution, as defined in ORS 706.008, in either case conditioned upon the payment of the amount of the warrant, together with all interest in respect thereof, within 60 days after the issuance of the release.
(d) If there is paid to the department in partial satisfaction of the amount of the warrant an amount not less than the value, as determined by the department, of the interest of the State of Oregon in the part of the property to be so discharged. In determining such value the department shall give consideration to the fair market value of the part of the property to be so discharged and to such liens thereon as have priority to the lien of the State of Oregon. [1981 c.889 §13; 1991 c.331 §55; 1997 c.631 §460]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.210 - Status of taxes, interest and penalties as debt; limitation on time of collection.

All taxes, interest and penalties due and unpaid under this chapter, shall constitute a debt due the State of Oregon from the person liable for the tax and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for the collection of taxes under this section shall be instituted after the expiration of six years from the date such taxes were due. [1981 c.889 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.240 - Payment of tax when oil or gas in litigation.

When oil or gas subject to gross production tax under this chapter is in litigation or dispute involving ownership of the oil or gas, and the oil or gas is sold, the usual gross production tax, as provided by law, shall be paid from the proceeds or funds in the hands of the purchaser of the oil or gas and in lieu of payment for the production, to the extent of the tax. The receipt of the Department of Revenue therefor shall be accepted in lieu of money in settlement of the purchase price of the production. If oil or gas is assigned as security for debt or otherwise, the tax shall be likewise paid by the assignee, and the tax shall constitute a lien upon the interest assigned, which shall be paramount to the indebtedness for which the assignment is made, and if the tax becomes delinquent, the usual penalty shall apply. [1981 c.889 §16]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.310 - Powers of department.

The Department of Revenue may:
(1) Require any producer of oil or gas, purchaser of oil or gas, agent or employee of any producer or purchaser or the owner of any royalty interest in oil or gas to furnish any additional information considered by the department to be necessary for the purpose of correctly computing the amount of tax imposed by this chapter;
(2) Examine the books, records and files of any producer, purchaser or royalty owner;
(3) Administer oaths and compel the attendance of witnesses and the production of books, records and papers of any person by subpoena; and
(4) Make any investigation considered necessary to a full and complete determination as to the amount of production from any oil or gas location, or of any producer of oil or gas, and as to the correct determination of taxes due under this chapter. [1981 c.889 §9; 1995 c.650 §49]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.320 - Rulemaking authority of department.

(1) The Department of Revenue is authorized to adopt all necessary rules for the purpose of making and filing all reports required under this chapter and otherwise necessary to the enforcement of this chapter.
(2) The department may, at its option and discretion, require a sufficient bond from any person charged with the making and filing of reports and the payment of the taxes imposed by this chapter. The bond shall run to the State of Oregon and shall be conditioned upon the making and filing of reports as required by law, upon compliance with the rules of the department, and for the prompt payment, by the principal, of all taxes justly due the state by virtue of the provisions of this chapter.
(3) When any reports required have not been filed, or may be insufficient to furnish all the information required by the department, the department shall institute, in the name of the State of Oregon, upon relation of the department, any necessary action or proceedings in the court having jurisdiction, to enjoin the person from continuing operations until the reports have been filed as required, and in all proper cases, injunction shall issue without bond from the State of Oregon.
(4) Upon showing that the state is in danger of losing its claims or the property is being mismanaged, dissipated or concealed, a receiver shall be appointed at the suit of the state. [1981 c.889 §18]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.340 - Net revenue payable to Common School Fund.

(1) The revenues derived from the tax imposed by this chapter including interest and penalties, shall be deposited in a suspense account created pursuant to ORS 293.445. After payment of refunds and the expenses of the Department of Revenue incurred in the administration of this chapter, the remaining revenues shall be paid into the Common School Fund and are continuously appropriated to the Department of State Lands for the purposes for which other moneys in the Common School Fund may be used.
(2) The amount of moneys necessary to pay refunds and expenses of the Department of Revenue incurred in the administration of this chapter are continuously appropriated to the Department of Revenue from the suspense account referred to in subsection (1) of this section. [1981 c.889 §20]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.410 - Prohibited conduct; civil penalty.

(1) No person, or officer or employee of a corporation, or a member or employee of a partnership, shall, with intent to evade any requirement of this chapter, or any lawful requirement of the Department of Revenue pursuant to this chapter:
(a) Fail to pay any tax or to make, sign or verify any return or to supply any information required;
(b) Make, render, sign or verify any false or fraudulent return or statement; or
(c) Supply any false or fraudulent information.
(2) A person or an officer or employee of a corporation or a member or employee of a partnership who violates subsection (1) of this section is liable to a civil penalty of not more than $10,000, to be recovered by the Attorney General, in the name of the state, in any court of competent jurisdiction. The penalty provided in this subsection shall be in addition to all other penalties in this chapter. [1981 c.889 §19]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.510 - Content of statement or settlement sheet.

All statements or settlement sheets for oil or gas shall have stamped or written thereon the following words: "Gross production tax deducted and paid, and payee accepts such deduction and authorizes payment to the State of Oregon." [1981 c.889 §17]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 324 - Oil and Gas Tax › Section 324.520 - Duty to furnish information to department; penalty.

(1) It shall be the duty of every person engaged in the production of oil and gas in this state to furnish to the Department of Revenue, upon forms prescribed by the department, any and all information relative to the production of oil or gas subject to gross production tax that may be required to properly enforce the provisions of this chapter. The department may require any person to install suitable measuring devices to enable the person to include in the reports the quantity of oil or gas produced in the State of Oregon.
(2) It shall be the duty of every person engaged in the operation of a refinery for the processing of oil or gas in the State of Oregon to furnish quarterly to the department, upon forms prescribed by the department, any and all information relative to the amount of oil or gas subject to gross production tax that has been processed by it during the quarterly period, and oil on hand at the close of the period, that may be required to properly enforce the provisions of this chapter.
(3) It shall be the duty of every person engaged in the purchase or storing of oil subject to gross production tax in the State of Oregon to furnish quarterly a report to the department, upon forms prescribed by the department, showing the amount of oil in storage, giving, along with other information required, the location, identity, character and capacity of the storage receptacle in which the oil is stored.
(4) All reports required under this section, shall be filed for each quarter and shall be delinquent if not filed on or before the 45th day following the preceding quarterly period. The failure of any person to comply with the provisions of this section shall make the person liable to a penalty of $25 for each day the person fails or refuses to furnish a statement or comply with the provisions of this chapter. The penalty may be recovered at the suit of the state, on relation of the department. Any penalty so collected shall be deposited in the suspense account referred to in ORS 324.340. [1981 c.889 §15]
2023 Oregon Revised Statutes › Volume : 09 - Education and Culture › Chapter 326 - State Administration of Education › Section 326.011 - Policy.

In establishing policy for the administration and operation of the public elementary and secondary schools in the State of Oregon and in carrying out its duties as prescribed by law, the State Board of Education shall consider the goals of modern education, the requirements of a sound, comprehensive curriculum best suited to the needs of the students and the public and any other factors consistent with the maintenance of a modern and efficient elementary and secondary school system. [1965 c.100 §1; 1971 c.513 §8; 2013 c.747 §176]
2023 Oregon Revised Statutes › Volume : 09 - Education and Culture › Chapter 326 - State Administration of Education › Section 326.021 - State Board of Education membership.

(1) The State Board of Education shall consist of:
(a) The State Treasurer, or the designee of the State Treasurer;
(b) The Secretary of State, or the designee of the Secretary of State; and
(c) Nine members, appointed by the Governor for a term of four years beginning July 1 of the year of appointment, subject to confirmation by the Senate in the manner provided in ORS 171.562 and 171.565. A person appointed under this paragraph may not be appointed to serve consecutively more than two full terms as a board member.
(2) In making appointments under subsection (1) of this section, the Governor shall select from residents of Oregon one member from each congressional district and three members from the state at large. Of the members from the state at large:
(a) One member must be engaged in teaching as a licensed teacher in this state.
(b) One member must be engaged as a classified staff member in a public school or for an education service district in this state.
(3) The Governor may remove appointed members of the State Board of Education for cause at any time after notice and public hearing.
(4) The State Treasurer and the Secretary of State, or the designee of the State Treasurer or Secretary of State, are nonvoting, ex officio members of the board. [1965 c.100 §3 (enacted in lieu of 326.060); 1969 c.695 §4; 1971 c.485 §1; 1985 c.565 §56; 1993 c.45 §2; 2009 c.446 §1; 2013 c.624 §§87,88; 2015 c.774 §§12,42; 2019 c.404 §§1,2; 2023 c.440 §1]
2023 Oregon Revised Statutes › Volume : 09 - Education and Culture › Chapter 326 - State Administration of Education › Section 326.031 - Vacancies.

Appointments made to fill vacancies of the State Board of Education occurring prior to expiration of a term of an appointed member shall be for the remainder of the unexpired term. When a vacancy occurs in an appointment made from a congressional district, the successor shall be appointed from the congressional district for which the vacancy exists. [1965 c.100 §4; 1985 c.565 §57; 2009 c.446 §2]
2023 Oregon Revised Statutes › Volume : 09 - Education and Culture › Chapter 326 - State Administration of Education › Section 326.041 - Meetings; election and term of chairperson; compensation and expenses.

(1) The State Board of Education shall meet at least six times each year on dates determined by the board, and at such other times as may be designated by the chairperson agreeable to a majority of the board, or at the call of a majority of the board members.
(2) The board shall elect one of its members to serve as chairperson of the board for one year commencing July 1. In case the office of chairperson of the board is permanently vacated for any reason, the board may elect a new chairperson to serve until the June 30 next following.
(3) A member is entitled to compensation and expenses as provided in ORS 292.495. [1965 c.100 §5; 1967 c.507 §3; 1969 c.314 §21; 1971 c.656 §1; 1987 c.474 §1; 1993 c.15 §1; 1993 c.45 §3]
2023 Oregon Revised Statutes › Volume : 09 - Education and Culture › Chapter 326 - State Administration of Education › Section 326.113 - Employee transfer of unused sick leave.

(1) When an employee of the Department of Education leaves the department to become an employee of a school district or an education service district, the employee may transfer any accrued but unused sick leave to the district and may use the transferred sick leave in accordance with the sick leave policy of the district.
(2) When an employee of a school district or an education service district leaves the district to become an employee of the Department of Education, the employee may transfer any accrued but unused sick leave to the department and may use the transferred sick leave in accordance with the sick leave policy of the department. [2007 c.119 §1]
2023 Oregon Revised Statutes › Volume : 09 - Education and Culture › Chapter 326 - State Administration of Education › Section 326.115 - Department of Education Account.

The Department of Education Account is established separate and distinct from the General Fund. All moneys received by the Department of Education, other than appropriations from the General Fund, shall be deposited into the account and are continuously appropriated to the department to carry out the duties, functions and powers of the department. [2001 c.716 §12]