Oregon Revised Statutes (Tax Chapters)

ORS § 323.210

[1965 c.525 §55; repealed by 1971 c.260 §1 (323.211 enacted in lieu of 323.210)]

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In this chapter (40 sections)
  1. 323.105 · Distributor’s license
  2. 323.106 · Certification of intent to comply with reporting,…
  3. 323.107 · Wholesaler’s license
  4. 323.110 · Security required for licensing; conditions of bond
  5. 323.115 · Provision for withdrawal of surety
  6. 323.120 · Form of security
  7. 323.125 · Liquidation of security to pay delinquency
  8. 323.130 · Issuance and display of license; circumstances for not…
  9. 323.135 · [1965 c.525 §40; 1971 c.734 §36; 1995 c.650 §41; repealed by…
  10. 323.140 · Cancellation, revocation or suspension of license; appeal
  11. 323.155 · [1965 c.525 §42; 1999 c.62 §1; repealed by 2003 c.804 §68]
  12. 323.160 · Tax stamps; rules
  13. 323.165 · Sale of stamps
  14. 323.170 · Payment for stamps; distributor compensation
  15. 323.175 · Application for credit purchases of stamps
  16. 323.180 · Authorization of agent; revocation
  17. 323.185 · Date when payment for credit purchases due; extension
  18. 323.190 · Suspension of credit
  19. 323.195 · Penalty for nonpayment of credit purchase; interest
  20. 323.205 · Manufacturers’ reports
  21. 323.210 · [1965 c.525 §55; repealed by 1971 c.260 §1 (323.211 enacted…
  22. 323.211 · Posting of certain information on vending machines required;…
  23. 323.215 · Records of vending machine operators
  24. 323.220 · Maintenance and preservation of records
  25. 323.225 · Transporters’ permits and records
  26. 323.230 · Examination of records by department; supplemental reports;…
  27. 323.235 · Subpoenas; enforcement
  28. 323.240 · Search warrants; seizure and forfeiture
  29. 323.245 · Forfeiture of cigarettes and other objects; sale or…
  30. 323.248 · Seizure and forfeiture of contraband cigarettes; appeal
  31. 323.250 · Exchanges of information with other governmental units
  32. 323.255 · Rewards for information
  33. 323.305 · Determination of amounts unpaid
  34. 323.310 · [1965 c.525 §67; repealed by 2005 c.94 §108]
  35. 323.315 · [1965 c.525 §66; 1982 s.s.1 c.16 §18; repealed by 2005 c.94…
  36. 323.318 · Refund when increase in cigarette tax is not continued
  37. 323.320 · Refunds for unused stamps and for unsalable or destroyed…
  38. 323.325 · Limitation period on claim for refund
  39. 323.330 · Interest on certain refunds
  40. 323.335 · Date when payment or prepayment of tax is due
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