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Oregon Revised Statutes (Tax Chapters)

ORS § 323.155

[1965 c.525 §42; 1999 c.62 §1; repealed by 2003 c.804 §68]

Official textoregonlegislature.gov

(Tax Stamps)

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In this chapter (40 sections)
  1. 323.065 · Claim for exemption
  2. 323.068 · Prepayment of tax
  3. 323.070 · [1965 c.525 §26; repealed by 1971 c.416 §3]
  4. 323.075 · Distributor to collect tax on certain sales
  5. 323.080 · Manufacturers’ agreements for prepayment
  6. 323.085 · Presumptions regarding distribution and prepayment of tax
  7. 323.086 · [1989 c.866 §3; repealed by 1995 c.79 §179]
  8. 323.087 · [1989 c.866 §4; repealed by 1995 c.79 §179]
  9. 323.089 · [1989 c.866 §5; repealed by 1995 c.79 §179]
  10. 323.091 · [1989 c.866 §6; repealed by 1995 c.79 §179]
  11. 323.105 · Distributor’s license
  12. 323.106 · Certification of intent to comply with reporting,…
  13. 323.107 · Wholesaler’s license
  14. 323.110 · Security required for licensing; conditions of bond
  15. 323.115 · Provision for withdrawal of surety
  16. 323.120 · Form of security
  17. 323.125 · Liquidation of security to pay delinquency
  18. 323.130 · Issuance and display of license; circumstances for not…
  19. 323.135 · [1965 c.525 §40; 1971 c.734 §36; 1995 c.650 §41; repealed by…
  20. 323.140 · Cancellation, revocation or suspension of license; appeal
  21. 323.155 · [1965 c.525 §42; 1999 c.62 §1; repealed by 2003 c.804 §68]
  22. 323.160 · Tax stamps; rules
  23. 323.165 · Sale of stamps
  24. 323.170 · Payment for stamps; distributor compensation
  25. 323.175 · Application for credit purchases of stamps
  26. 323.180 · Authorization of agent; revocation
  27. 323.185 · Date when payment for credit purchases due; extension
  28. 323.190 · Suspension of credit
  29. 323.195 · Penalty for nonpayment of credit purchase; interest
  30. 323.205 · Manufacturers’ reports
  31. 323.210 · [1965 c.525 §55; repealed by 1971 c.260 §1 (323.211 enacted…
  32. 323.211 · Posting of certain information on vending machines required;…
  33. 323.215 · Records of vending machine operators
  34. 323.220 · Maintenance and preservation of records
  35. 323.225 · Transporters’ permits and records
  36. 323.230 · Examination of records by department; supplemental reports;…
  37. 323.235 · Subpoenas; enforcement
  38. 323.240 · Search warrants; seizure and forfeiture
  39. 323.245 · Forfeiture of cigarettes and other objects; sale or…
  40. 323.248 · Seizure and forfeiture of contraband cigarettes; appeal
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