Oregon Revised Statutes (Tax Chapters)
ORS § 323.345
[1965 c.525 §74; repealed by 1971 c.416 §3]
Official textoregonlegislature.gov
Source: view the official text
In this chapter (40 sections)
- 323.215 · Records of vending machine operators
- 323.220 · Maintenance and preservation of records
- 323.225 · Transporters’ permits and records
- 323.230 · Examination of records by department; supplemental reports;…
- 323.235 · Subpoenas; enforcement
- 323.240 · Search warrants; seizure and forfeiture
- 323.245 · Forfeiture of cigarettes and other objects; sale or…
- 323.248 · Seizure and forfeiture of contraband cigarettes; appeal
- 323.250 · Exchanges of information with other governmental units
- 323.255 · Rewards for information
- 323.305 · Determination of amounts unpaid
- 323.310 · [1965 c.525 §67; repealed by 2005 c.94 §108]
- 323.315 · [1965 c.525 §66; 1982 s.s.1 c.16 §18; repealed by 2005 c.94…
- 323.318 · Refund when increase in cigarette tax is not continued
- 323.320 · Refunds for unused stamps and for unsalable or destroyed…
- 323.325 · Limitation period on claim for refund
- 323.330 · Interest on certain refunds
- 323.335 · Date when payment or prepayment of tax is due
- 323.340 · Reporting requirements for distributors
- 323.343 · Report by persons with cigarette activity; forms
- 323.345 · [1965 c.525 §74; repealed by 1971 c.416 §3]
- 323.350 · [1965 c.525 §75; 1971 c.416 §2; repealed by 1999 c.62 §24]
- 323.355 · Report of sales on common carriers in interstate or foreign…
- 323.360 · Report by consumers
- 323.365 · Extension of time for reports and payment of tax; interest
- 323.380 · [1965 c.525 §79; 1982 s.s.1 c.16 §20; repealed by 1999 c.62…
- 323.381 · Failure to pay tax or timely file report
- 323.385 · Jeopardy determinations
- 323.390 · Collection of unsecured, unpaid tax after deficiency or…
- 323.391 · Withholding warrant procedures; application for collection of…
- 323.401 · Refund agreement with governing body of Indian reservation;…
- 323.403 · Application of other statutes
- 323.404 · Disclosure and sharing of information between Department of…
- 323.405 · [1965 c.525 §81; repealed by 1977 c.870 §55 (323.416 enacted…
- 323.406 · Disclosure of license information
- 323.410 · [1965 c.525 §82; repealed by 1977 c.870 §55 (323.416 enacted…
- 323.415 · [1965 c.525 §§83,84; repealed by 1977 c.870 §55 (323.416…
- 323.416 · Appeals to Tax Court
- 323.420 · Venue; department certificate as evidence
- 323.435 · Actions by Attorney General; limitation on actions; authority