reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.505 - Tax imposed on distribution; rate.

(1) A tax is hereby imposed upon the distribution of all tobacco products in this state. The tax imposed by this section is intended to be a direct tax on the consumer, for which payment upon distribution is required to achieve convenience and facility in the collection and administration of the tax. The tax shall be imposed on a distributor at the time the distributor distributes tobacco products.
(2) The tax imposed under this section shall be imposed at the rate of:
(a) Sixty-five percent of the wholesale sales price of cigars, but not to exceed one dollar per cigar;
(b) One dollar and seventy-eight cents per ounce based on the net weight determined by the manufacturer, in the case of moist snuff, except that the minimum tax under this paragraph is $2.14 per retail container; or
(c) Sixty-five percent of the wholesale sales price of all tobacco products that are not cigars or moist snuff.
(3) For reporting periods beginning on or after July 1, 2022, the rates of tax applicable to moist snuff under subsection (2)(b) of this section shall be adjusted for each biennium according to the cost-of-living adjustment for the calendar year. The Department of Revenue shall recompute the rates for each biennium by adding to the rates in subsection (2)(b) of this section the product obtained by multiplying the rates in subsection (2)(b) of this section by a factor that is equal to 0.25 multiplied by the percentage (if any) by which the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31 of the prior calendar year exceeds the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31, 2020.
(4) If the tax imposed under this section does not equal an amount calculable to a whole cent, the tax shall be equal to the next higher whole cent. However, the amount remitted to the Department of Revenue by the taxpayer for each quarter shall be equal only to 98.5 percent of the total taxes due and payable by the taxpayer for the quarter.
(5) A tax under this section is not imposed on inhalant delivery systems that are:
(a) Marketed and sold solely for the purpose of vaporizing or aerosolizing marijuana items as defined in ORS 475C.009; or
(b) Purchased in a medical marijuana dispensary that is registered under ORS 475C.833 by a person to whom a registry identification card has been issued under ORS 475C.783.
(6) No tobacco product shall be subject to the tax if the base product or other intermediate form thereof has previously been taxed under this section. [1985 c.816 §16; 1997 c.2 §9; 1999 c.21 §60; 2001 c.982 §3; 2003 c.46 §48; 2003 c.804 §32; 2009 c.717 §2; 2013 s.s. c.5 §18a; 2019 c.525 §12]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.510 - Dates for payment of tax; returns; extension; interest.

(1) Except as otherwise provided in ORS 323.500 to 323.645, the tax imposed by ORS 323.505 and 323.565 shall be paid by each distributor and each common carrier or authorized person specified in ORS 323.565 to the Department of Revenue on or before the last day of January, April, July and October of each year for the preceding calendar quarter.
(2) With each quarterly payment, the taxpayer shall submit a return to the department, in such form and containing such information as the department shall prescribe.
(3) The tax, penalties and interest imposed by ORS 323.500 to 323.645 shall be a personal debt, from the time liability is incurred, owed by the taxpayer to the State of Oregon until paid.
(4) The returns required of distributors and common carriers or authorized persons specified in ORS 323.565 under this section shall be filed by the distributors, common carriers or authorized persons regardless of whether any tax is owed by them.
(5)(a) The department for good cause may extend the time for making any return under ORS 323.500 to 323.645. The extension may be granted at any time if a written request is filed with the department within or prior to the period for which the extension may be granted. The department may not grant an extension of more than one month.
(b) When the time for filing a return is extended at the request of a taxpayer, interest shall be added at the rate established under ORS 305.220 from the time the return was originally required to be filed to the time of payment. [1985 c.816 §17; 2003 c.46 §49; 2003 c.804 §33; 2017 c.278 §19]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.515 - Exemption for tobacco products not subject to taxation by state.

The tax imposed by ORS 323.505 does not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by the state. [1985 c.816 §18]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.520 - Application for distributor license.

(1) Any person engaging or seeking to engage in the sale of tobacco products 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. A distributor shall apply for and obtain a license for each place of business at which the distributor engages in the business of distributing tobacco products. 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.
(2) A person may not engage in the business of distributing tobacco products in this state without a license.
(3) A person filing an application under this section shall include with the application a written statement certifying that the person will comply with the provisions of ORS 180.483 and 180.486 where applicable. [1985 c.816 §19; 2003 c.804 §34; 2009 c.717 §21]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.525 - Security; amount.

(1) The Department of Revenue may require any person subject to ORS 323.500 to 323.645 to place with the department an amount of security that the department determines is necessary to ensure compliance with ORS 323.500 to 323.645.
(2) The amount of the security shall be fixed by the department but, except as provided in subsection (3) of this section, may not be greater than twice the estimated tax liability of a person for the reporting period under ORS 323.500 to 323.645, determined in a manner the department considers proper.
(3) In the case of a person who, pursuant to ORS 323.535, has appealed the decision of the department to suspend or revoke a license, the amount of the security may not be greater than twice the tax liability of the person for the reporting period under ORS 323.500 to 323.645, determined in a manner the department considers proper, or $10,000, whichever is greater.
(4) The limitations provided in this section apply regardless of the type of security placed with the department. The required amount of the security may be increased or decreased by the department subject to the limitations provided in this section. [1985 c.816 §20; 2003 c.804 §35; 2005 c.94 §111]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.530 - Issuance of license; display; appeal of license denial.

(1) Upon receipt of a completed application, the statement required by ORS 323.520 (3) and any security required by the Department of Revenue under ORS 323.500 to 323.645, the department shall issue a distributor’s license to an applicant. A separate license shall be issued for each place of business of the distributor within the state. Each license issued by the department shall include an identification number for the license. A license is valid only for engaging in business as a distributor at the place designated thereon, and it shall at all times be conspicuously displayed at the place for which issued. The license is not transferable and is valid until canceled, 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 chapter 323 or any other state or federal tobacco products tax law.
(3) Notwithstanding ORS 305.280, 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. [1985 c.816 §21; 2003 c.804 §36; 2009 c.717 §22]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.535 - Cancellation, suspension or revocation of license; appeal.

(1) The Department of Revenue may cancel, suspend or revoke a license issued to a distributor if 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 adopted thereunder; or
(c) Comply with any other state or federal tobacco products tax law.
(2) Notwithstanding ORS 305.280, a decision by the department to cancel, suspend or revoke a license may be appealed by the distributor to the magistrate division of the tax court within 30 days of the date of the decision of the department under subsection (1) of this section, in the manner provided in ORS 305.404 to 305.560. [1985 c.816 §22; 1995 c.650 §45; 2003 c.804 §37]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.538 - Wholesale sales invoices; requirements; presumptions; penalty.

(1) A sales invoice for the wholesale sale of tobacco products in this state, including a sales invoice required under ORS 323.540, shall contain the following:
(a) The name and address of the seller, the name and address of the purchaser, the date of the sale of tobacco products, the quantity and product description of tobacco products, the price paid for tobacco products and any discount applied in determining the price paid for tobacco products;
(b) The applicable license identification number for the distributor;
(c) A certified statement by the distributor of the tobacco products that all taxes due under ORS 323.500 to 323.645 have been or will be paid; and
(d) Any other information the Department of Revenue may prescribe by rule.
(2) A distributor must provide a copy of the sales invoice to the purchaser of the tobacco product and the purchaser shall retain a copy of the invoice for five years following the date of purchase.
(3) Each purchaser that then sells the tobacco products to a subsequent purchaser shall provide the subsequent purchaser with a sales invoice that meets the requirements of this section.
(4)(a) A purchaser in possession of tobacco products who is unable to present a sales invoice that meets the requirements of this section is presumed to be in possession of tobacco products for which the tax imposed under ORS 323.500 to 323.645 has not been paid.
(b) In the case of a purchaser in possession of untaxed tobacco products, the tax is due immediately, along with a penalty equal to 100 percent of the tax due. Amounts due under this paragraph may be collected as provided in ORS 323.605.
(c) If the purchaser in possession of untaxed tobacco products is a retail dealer, the Department of Revenue may impose a civil penalty for the possession of untaxed tobacco products. A civil penalty imposed under this paragraph may not exceed $1,000 per violation. A penalty imposed under this paragraph may be appealed to the magistrate division of the tax court in the time and manner prescribed in ORS 305.404 to 305.560.
(5) This section does not apply to a consumer in possession of less than 100 cigars or tobacco products with a wholesale sales price of less than $50. [2003 c.804 §39]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.540 - Records; contents; retention; examination.

(1) Any distributor, and any person dealing in, transporting or storing tobacco products, shall keep at each registered place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state or shipped or transported to retail dealers in this state, and of all sales of tobacco products made, except sales to consumers.
(2) The records required by subsection (1) of this section shall show the names and addresses of purchasers and other pertinent papers and documents relating to the purchase, sale or disposition of tobacco products.
(3) When a licensed distributor sells tobacco products exclusively to consumers at the address given in the certificate and sells only tobacco products for which taxes imposed under ORS 323.500 to 323.645 have been paid prior to sale, an invoice of any individual sale of less than 100 cigars or of tobacco products with a wholesale sales price of less than $50 is not required. Itemized invoices of all tobacco products transferred to other places of business owned or controlled by that licensed distributor shall be made and retained.
(4)(a) All books, records and other papers and documents required by this section to be kept shall be preserved for a period of at least five years after the initial date of the books, records and other papers or documents, or the date of entries appearing therein, unless the Department of Revenue, in writing, authorizes their destruction or disposal at an earlier date.
(b) The department or its authorized representative, upon oral or written demand, may make such examinations of the books, papers, records and equipment required to be kept under this section as it may deem necessary in carrying out the provisions of ORS 323.500 to 323.645.
(c) If the department, or any of its agents or employees, are denied free access or are hindered or interfered with in making such examination, the license of the distributor at such premises shall be subject to cancellation, suspension or revocation by the department. [1985 c.816 §23; 2003 c.804 §38]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.555 - Warehouse records; inspection; contents; preservation.

Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be available to the Department of Revenue for inspection. The records shall show the name and address of the consignee, the date, the quantity of tobacco products delivered and any other information the department may require. These records shall be preserved for five years from the date of delivery of the tobacco products. [1985 c.816 §26; 2003 c.804 §41]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.560 - Credit of tax for tobacco products shipped out of state or returned to manufacturer.

When tobacco products, upon which the tax imposed under ORS 323.500 to 323.645 has been reported and paid, are shipped or transported by the distributor to retail dealers outside this state, to be sold by those retail dealers, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit for the paid tax may be made to the distributor. [1985 c.816 §27; 2003 c.804 §42]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.565 - Exemption for sales to common carriers engaged in interstate or foreign passenger service; tax on carriers or persons authorized to sell tobacco products on the facilities of carriers.

The taxes imposed by ORS 323.500 to 323.645 do not apply to the sale of tobacco products by a distributor to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell tobacco products on the facilities of a common carrier. Whenever tobacco products 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 tobacco products on those facilities, the tax imposed by this section may not be levied with respect to sales of the tobacco products by the distributors, but a tax is hereby levied upon the carriers or upon the persons authorized to sell tobacco products 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 tobacco products in this state. The common carriers and authorized persons shall pay the tax imposed by this section and file returns with the Department of Revenue as provided in ORS 323.510. [1985 c.816 §27b; 2003 c.804 §43]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.570 - Transport of untaxed products; permit; bills of lading.

(1) Any transporter desiring to possess or acquire untaxed tobacco products for transportation or transport upon the highways, roads or streets of this state shall obtain a permit from the Department of Revenue authorizing such transporter to possess or acquire for transportation or transport the untaxed tobacco products, and shall have the permit in the transporting vehicle during the period of transportation of the tobacco products. The application for the permit shall be in such form and shall contain such information as may be prescribed by the department. The department may issue a permit for a single load or shipment or for a number of loads or shipments to be transported under specified conditions.
(2) Each transporter who shall transport or possess or acquire for the purpose of transporting untaxed tobacco products upon the highways, roads or streets of this state is required to have within the transporting vehicle invoices or bills of lading covering the shipment of tobacco products being transported which shall show the name and address of the consignor or seller, the name and address of the consignee or purchaser and the quantity and types of tobacco products transported. [1985 c.816 §27c]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.575 - Administration and enforcement; rules and procedures.

The Department of Revenue shall administer and enforce ORS 323.500 to 323.645. The department is authorized to establish those rules and procedures for the implementation and enforcement of ORS 323.500 to 323.645 that are consistent with its provisions and considered necessary and appropriate. [1985 c.816 §28; 2003 c.804 §44]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.585 - Penalty and interest for failure to pay tax or timely file return.

The provisions of ORS 314.400 apply to a person who fails to file a return required under ORS 323.500 to 323.645 or fails to pay a tax at the time the tax becomes due, and no extension is granted under ORS 323.510, or if the time granted as an extension has expired and the person fails to file a return or pay a tax. [1985 c.816 §30; 1999 c.62 §25; 2003 c.804 §45]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.595 - Application of other statutes.

Except as otherwise provided in ORS 323.500 to 323.645 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitations, determination of and notices of deficiencies, assessments, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stay of collection pending appeal, confidentiality of returns and the penalties relating thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 323.500 to 323.645. [1985 c.816 §32; 1995 c.650 §46; 1999 c.1077 §7; 2001 c.76 §4; 2003 c.804 §47]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.597 - Disclosure and sharing of information between Department of Revenue and Oregon Health Authority.

(1) Notwithstanding the confidentiality provisions of ORS 323.595, the Department of Revenue may disclose information received under ORS 323.500 to 323.645 to the Oregon Health Authority to carry out the provisions of ORS 167.750 to 167.780, 431A.175 or 431A.183.
(2) The authority may disclose information obtained pursuant to ORS 431A.175 or 431A.183 to the department for the purpose of carrying out the provisions of ORS 323.500 to 323.645, provided that the authority does not disclose personally identifiable information. [2019 c.525 §21]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.598 - Disclosure of license information.

Notwithstanding ORS 323.595, information on the license of a distributor is not confidential. The Department of Revenue may publicly disclose or publish a list of names of distributors, along with any other information set forth on a license. [2003 c.804 §36a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.600 - Department determination of amount of tax; deficiency determinations; liens.

If, under ORS 323.500 to 323.645, the Department of Revenue is not satisfied with the return of the tax or as to the amount of tax required to be paid to this state by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or for more than one period. Notices of deficiency shall be given and interest on deficiencies shall be computed as provided in ORS 305.265. Subject to ORS 314.421 and 314.423, liens for taxes or deficiencies arise at the time of assessment, continue until the taxes, interest and penalties are fully satisfied and may be recorded and collected in the manner provided for the collection of delinquent income taxes. [1985 c.816 §33; 2003 c.804 §48]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.605 - Immediate determination and collection of tax.

If the Department of Revenue believes that the collection of any tax imposed under ORS 323.500 to 323.645 or any amount of the tax required to be paid to the state or of any determination will be jeopardized by delay, it shall make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable and the department shall assess the taxes, notify the person and proceed to collect the tax in the same manner and using the same procedures as for the collection of income taxes under ORS 314.440. [1985 c.816 §34; 2003 c.804 §49]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.607 - Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts.

If the Department of Revenue finds that an amount of gross purchases net of discounts equal to 25 percent or more of the gross purchases net of discounts as reported on the taxpayer’s tobacco products tax return has been omitted from the return, the department may give notice of deficiency as prescribed in ORS 305.265 at any time within five years after the date the return was due or filed, whichever is later. [2001 c.76 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.610 - Collection of unpaid tax.

(1) If any tax imposed under ORS 323.500 to 323.645, or any portion of the tax, is not paid within the time provided by law and no provision is made to secure the payment of the tax by bond, deposit or otherwise, pursuant to rules adopted by the Department of Revenue, the department may issue a warrant for the payment of the amount of the tax, with the added penalties, interest and the sheriff’s cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayer’s last-known address.
(2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125. After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer found within that county, and to levy upon any currency of the taxpayer found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability.
(3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect the taxes imposed by ORS 323.500 to 323.645. In the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.
(4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer as if the state had recovered judgment against the taxpayer for the amount of the tax. [1985 c.816 §35; 1987 c.158 §55; 2003 c.576 §205; 2003 c.804 §50; 2011 c.389 §5; 2011 c.661 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.612 - Seizure and forfeiture of contraband tobacco products; appeal.

(1) Any contraband tobacco products found by an authorized representative of the Department of Revenue or any law enforcement agency may be immediately seized and subject to forfeiture. If seized and forfeited under this subsection, the tobacco products shall be destroyed.
(2) Notwithstanding ORS 305.280, a seizure and forfeiture made under this section may be appealed to the magistrate division of the tax court within 30 days of the date of the seizure in the manner prescribed in ORS 305.404 to 305.560. [2003 c.804 §57]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.613 - Exchanges of information with other governmental units.

(1) To promote administrative and regulatory efficiency and compliance with laws regulating or taxing tobacco products, the Department of Revenue may transmit information obtained under ORS 323.500 to 323.645 to the proper officers of governmental units inside and outside Oregon that:
(a) Regulate or tax tobacco products or enforce laws relating to tobacco products; and
(b) Reciprocate in the exchange of relevant information.
(2) Governmental units that receive information pursuant to this section may use or disclose the information solely for the purpose of administering or enforcing laws regulating or taxing tobacco products. [2013 c.117 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.615 - Refund agreement with governing body of Indian reservation; appropriation for refunds.

(1) The Director of the Department of Revenue is authorized to enter into a tobacco products tax refund agreement with the governing body of any Indian reservation in Oregon. The agreement may provide for a mutually agreed upon amount as a refund to the governing body of any tobacco tax collected under ORS 323.500 to 323.645 in connection with the sale of tobacco products to Indians on the Indian reservation, or the use, storage or consumption of tobacco products by Indians on the Indian reservation. This provision is in addition to other laws allowing tax refunds.
(2) There is continuously appropriated to the director, from the suspense account established under ORS 293.445 and 323.625, the amounts necessary to make the refunds provided by subsection (1) of this section. [1985 c.816 §36; 1999 c.21 §61; 2003 c.804 §51]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.618 - Venue; department certificate as evidence.

(1) The violation of any provision of ORS 323.500 to 323.645 or any rule adopted thereunder shall be deemed an act committed in part at the office of the Department of Revenue in Salem, Oregon, and venue shall lie in Marion County, Oregon.
(2) The certificate of the department to the effect that a tax has not been paid, that a return has not been filed or that information has not been supplied, as required by or under the provisions of ORS 323.500 to 323.645, shall be prima facie evidence that the tax has not been paid, that the return has not been filed or that the information has not been supplied. [2003 c.804 §55]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.619 - Actions by Attorney General; limitation on actions; authority.

(1) In addition to all other remedies specified in ORS 323.500 to 323.645, action may be brought by the Attorney General, at the request of the Department of Revenue, in the name of the state, to recover the amount of any taxes, penalties and interest due under ORS 323.500 to 323.645, if the action for recovery is commenced within three years from the time the tax is due to be paid.
(2) The Attorney General shall have authority to investigate any criminal violation of ORS 323.500 to 323.645. [2003 c.804 §59]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.620 - Remedies cumulative.

The remedies of the state provided for in ORS 323.500 to 323.645 are cumulative. No action taken by the Department of Revenue or Attorney General constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in ORS 323.500 to 323.645. [1985 c.816 §40; 2003 c.804 §52]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.623 - Appeals.

(1) Except as otherwise provided in ORS 323.500 to 323.645, any person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 323.500 to 323.645 may appeal to the Oregon Tax Court in the time and manner provided in ORS 305.404 to 305.560. These appeal rights shall be the exclusive remedy available to determine the person’s liability for the taxes imposed under ORS 323.500 to 323.645.
(2) An appeal to the Oregon Tax Court under ORS 323.500 to 323.645 stays proceedings to collect any unpaid tax unless the tax court believes the collection of the tax will be jeopardized by delay or otherwise orders collection proceedings to continue. [2003 c.804 §46]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.625 - Disposition of moneys other than inhalant delivery system revenues.

All moneys received by the Department of Revenue under ORS 323.500 to 323.645 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. The department may pay expenses for administration and enforcement of ORS 323.500 to 323.645 out of moneys received from the taxes imposed under ORS 323.505 and 323.565. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, and except as provided in ORS 323.627, the balance of the money shall be credited to the General Fund. Of the amount credited to the General Fund under this section 41.54 percent shall be dedicated to funding the maintenance and expansion of the number of persons eligible for the medical assistance program under ORS chapter 414, or to funding the maintenance of the benefits available under the program, or both, and 4.62 percent shall be credited to the Tobacco Use Reduction Account established under ORS 431A.153. [1985 c.816 §42; 1997 c.2 §10; 1999 c.21 §62; 2003 c.804 §§53,53a; 2009 c.595 §206b; 2009 c.797 §2; 2013 c.722 §3; 2019 c.525 §13]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.627 - Disposition of proceeds of tax imposed on inhalant delivery systems.

All moneys received by the Department of Revenue under the tax imposed on inhalant delivery systems by ORS 323.505 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. After the payment of refunds or credits arising from erroneous overpayments, the remaining balance shall be distributed as follows:
(1) 90 percent of the moneys are continuously appropriated to the Oregon Health Authority for the purposes of funding the maintenance and expansion of the number of persons eligible for medical assistance and funding the maintenance of benefits available under the medical assistance program, including mental health services.
(2) 10 percent of the moneys are continuously appropriated to the Oregon Health Authority for distribution to tribal health providers, Urban Indian Health programs, regional health equity coalitions, culturally specific and community-specific health programs and state and local public health programs that address prevention and cessation of tobacco and nicotine use by youth and adults, tobacco-related health disparities and the prevention and management of chronic disease related to tobacco and nicotine. [2019 c.525 §14]
Note:
323.627 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 323 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.630 - Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination.

(1)(a) A civil penalty may be imposed by the Department of Revenue on any person who violates any provision of ORS 323.500 to 323.645.
(b) A civil penalty imposed under this subsection may not exceed $1,000 per violation.
(c) A penalty imposed under this subsection may be appealed to the magistrate division of the tax court in the time and manner prescribed in ORS 305.404 to 305.560.
(2) Any person who, in violation of ORS 323.740 (4), prevents entry or examination by the department shall be fined a maximum of $500 per day for the first seven days and $1,000 per each additional day thereafter until the department is allowed access.
(3) Any person required to obtain a license as a distributor under ORS 323.500 to 323.645 who knowingly engages in business as a distributor without a license or after a license has been suspended or revoked is guilty of a Class C felony.
(4) Any person required to make, render, sign or verify any report under ORS 323.500 to 323.645 who makes any false report with the intent to defraud is guilty of a Class C felony.
(5) Any transporter who knowingly violates the provisions of ORS 323.570 is guilty of a Class C felony.
(6) Any person who knowingly violates any provision of ORS 323.500 to 323.645, except as otherwise provided in this section, is guilty of a Class A misdemeanor.
(7) Any person who, with intent to defraud, makes, alters, forges or utters a false receipt or invoice recording a sale of tobacco products in this state is guilty of a Class C felony.
(8) In addition to any other sentence the court may impose upon a conviction under this section, the court may order the forfeiture of the instrumentalities used in violating ORS 323.500 to 323.645 and the proceeds resulting from a violation of ORS 323.500 to 323.645. [2003 c.804 §56; 2009 c.797 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.632 - Offense of unlawful distribution of tobacco products; forfeiture.

(1) A person commits the crime of unlawful distribution of tobacco products if the person knowingly sells or distributes, possesses or transports for sale or distribution or imports for sale or distribution tobacco products that do not comply with ORS 323.500 to 323.645.
(2) The offense of unlawful distribution of tobacco products is classified as follows:
(a) If the amount of tobacco products tax avoided in committing the offense over a 90-day period totals less than $1,000, the offense is a Class A misdemeanor.
(b) If the amount of tobacco products tax avoided in committing the offense over a 90-day period totals $1,000 or more, but less than $5,000, the offense is a Class C felony classified as crime category 3 of the sentencing guidelines grid of the Oregon Criminal Justice Commission.
(c) If the amount of tobacco products tax avoided in committing the offense over a 90-day period totals $5,000 or more, but less than $10,000, the offense is a Class C felony classified as crime category 5 of the sentencing guidelines grid of the Oregon Criminal Justice Commission.
(d) If the amount of tobacco products tax avoided in committing the offense over a 90-day period totals $10,000 or more, the offense is a Class B felony classified as crime category 7 of the sentencing guidelines grid of the Oregon Criminal Justice Commission.
(3) Tobacco products sold, distributed, possessed, transported or imported in violation of subsection (1) of this section are contraband and subject to seizure and forfeiture. If seized and forfeited under this subsection, the tobacco products shall be destroyed.
(4) In addition to any other sentence the court may impose upon a conviction under this section, the court may order the forfeiture of the instrumentalities used in violating this section and the proceeds resulting from a violation of this section.
(5) As used in this section, "tobacco products tax" means the amount of tax due under ORS 323.500 to 323.645, if the tax were timely paid upon first distribution of the tobacco products in this state. [2003 c.804 §58; 2007 c.40 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.635 - Penalties in ORS 323.630 and 323.632 additional to other penalties.

The penalties provided in ORS 323.630 and 323.632 are additional to all other penalties provided under ORS 323.500 to 323.645. [1985 c.816 §44; 2003 c.804 §54]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.640 - Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco.

(1) The taxes imposed by ORS 323.505 are in lieu of all other state, county or municipal taxes on the sale or use of tobacco products.
(2) Any tobacco product with respect to which a tax has once been imposed under ORS 323.505 shall not be subject upon a subsequent distribution to the taxes imposed by ORS 323.505. [1985 c.816 §44a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.700 - Definitions for ORS 323.700 to 323.730.

As used in ORS 323.700 to 323.730:
(1) "Consumer" means an individual who is not a distributor or a retailer.
(2) "Delivery sale":
(a) Means a sale of tobacco to a consumer in this state in which:
(A) The consumer submits the order for the sale by means of a telephone or other method of voice transmission, a delivery service or the Internet or other online service; or
(B) The tobacco is delivered by use of a delivery service.
(b) Includes any sale of tobacco described in paragraph (a) of this subsection, regardless of whether the seller is located within Indian country or is otherwise within or outside of this state.
(c) Does not include any sale to a distributor or retailer in this state.
(3) "Delivery service" means any person that is engaged in the commercial delivery of letters, packages or other containers.
(4) "Distributor" means a person that is licensed under ORS 323.105 or 323.530.
(5) "Indian country" has the meaning given that term in 18 U.S.C. 1151.
(6) "Mail" means the use of the United States Postal Service for delivery of letters, packages or other containers.
(7) "Person accepting a purchase order for a delivery sale" means a person who fills a tobacco purchase order given by a consumer and processes the order for mail, shipping or other delivery, or who contracts with another party to provide delivery service.
(8) "Purchase order" means a written or electronic document authorizing a seller to provide goods.
(9) "Sale of tobacco to a consumer" means any sale of tobacco to an individual in this state, unless the individual is a distributor or retailer.
(10) "Retailer" means a person that sells tobacco to individuals for personal consumption.
(11) "Shipping container" means a container in which tobacco is packaged in connection with a delivery sale.
(12) "Shipping documents" means bills of lading, airbills or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages or other containers.
(13) "Tobacco" means cigarettes, as defined in ORS 323.010, or tobacco products, as defined in ORS 323.500. [2003 c.804 §73; 2021 c.179 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.703 - Delivery sales to persons under 21 years of age prohibited.

A person may not make a delivery sale of tobacco to a person who is under 21 years of age. [2003 c.804 §74; 2021 c.179 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.706 - Requirements for persons accepting delivery sale purchase orders.

Subject to ORS 180.441, a person accepting a purchase order for a delivery sale, prior to the first mailing, shipment or other delivery of tobacco to a consumer, shall comply with:
(1) The age verification requirements set forth in ORS 323.709;
(2) The license requirements set forth in ORS 323.712;
(3) The disclosure requirements set forth in ORS 323.715;
(4) The reporting requirements set forth in ORS 323.721; and
(5) All other laws of this state applicable to sales of tobacco that occur entirely within Oregon, including but not limited to ORS 323.005 to 323.482, 323.500 to 323.645, 323.806 and 323.816. [2003 c.804 §75; 2009 c.717 §23; 2021 c.179 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.709 - Requirements for persons mailing or shipping tobacco in delivery sales.

A person may not mail or ship tobacco in connection with a delivery sale order unless the person, before mailing or shipping the tobacco, does all of the following:
(1) Obtains a certification from the prospective consumer that includes a written statement signed by the prospective consumer that:
(a) Certifies the prospective consumer’s address and that the prospective consumer is at least 21 years of age; and
(b) Confirms that the prospective consumer understands that signing another person’s name to the certification is illegal, that the sale of tobacco to individuals under 21 years of age is illegal and that the purchase of tobacco by individuals under 21 years of age is illegal;
(2) Verifies that the prospective consumer is 21 years of age or older through the use of an independent, third-party verification system that compares information from public records to the personal information entered by the prospective consumer at the time the delivery sale is ordered;
(3) Provides a notice to the prospective consumer, via electronic mail or other means, that meets the requirements of ORS 323.715; and
(4) In the case of an order for tobacco placed through an Internet website, receives payment for the delivery sale from the prospective consumer by a credit or debit card that has been issued in the name of the prospective consumer or by a personal check issued by the prospective consumer. [2003 c.804 §76; 2017 c.701 §21; 2021 c.179 §9]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.712 - Required licenses.

A person may not engage in delivery sales of tobacco in this state without first obtaining the applicable distributor’s license under ORS 323.105 or 323.530 and any applicable retailer’s license required by a jurisdiction into which a delivery sale of tobacco is made. [2003 c.804 §76a; 2021 c.179 §10]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.715 - Notice requirements for delivery sales.

The notice required under ORS 323.709 (3) shall include:
(1) A prominent and clearly legible statement that tobacco sales to persons under 21 years of age are illegal;
(2) A prominent and clearly legible statement that sales of tobacco are restricted to those individuals who provide verifiable proof of age in accordance with ORS 323.709; and
(3) A prominent and clearly legible statement that sales of cigarettes are subject to tax under ORS 323.005 to 323.482 and that sales of other tobacco products are subject to tax under ORS 323.500 to 323.645, and an explanation of how the applicable tax has been paid or is to be paid. [2003 c.804 §77; 2021 c.179 §11]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 323 - Cigarettes and Tobacco Products › Section 323.721 - Delivery sales reporting requirements.

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