Oregon Revised Statutes (Tax Chapters)

ORS § 323.460

[1965 c.525 §106; repealed by 1969 c.229 §3]

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In this chapter (40 sections)
  1. 323.365 · Extension of time for reports and payment of tax; interest
  2. 323.380 · [1965 c.525 §79; 1982 s.s.1 c.16 §20; repealed by 1999 c.62…
  3. 323.381 · Failure to pay tax or timely file report
  4. 323.385 · Jeopardy determinations
  5. 323.390 · Collection of unsecured, unpaid tax after deficiency or…
  6. 323.391 · Withholding warrant procedures; application for collection of…
  7. 323.401 · Refund agreement with governing body of Indian reservation;…
  8. 323.403 · Application of other statutes
  9. 323.404 · Disclosure and sharing of information between Department of…
  10. 323.405 · [1965 c.525 §81; repealed by 1977 c.870 §55 (323.416 enacted…
  11. 323.406 · Disclosure of license information
  12. 323.410 · [1965 c.525 §82; repealed by 1977 c.870 §55 (323.416 enacted…
  13. 323.415 · [1965 c.525 §§83,84; repealed by 1977 c.870 §55 (323.416…
  14. 323.416 · Appeals to Tax Court
  15. 323.420 · Venue; department certificate as evidence
  16. 323.435 · Actions by Attorney General; limitation on actions; authority
  17. 323.440 · Department to enforce ORS 323.005 to 323.482; rules; personnel
  18. 323.455 · Distribution of certain cigarette tax revenues
  19. 323.457 · Distribution of additional tax proceeds
  20. 323.459 · Disposition of further tax proceeds; payment of expenses for…
  21. 323.460 · [1965 c.525 §106; repealed by 1969 c.229 §3]
  22. 323.480 · Civil and criminal penalties for violations of ORS 323.005 to…
  23. 323.482 · Offense of unlawful distribution of cigarettes; forfeiture;…
  24. 323.500 · Definitions for ORS 323.500 to 323.645
  25. 323.505 · Tax imposed on distribution of tobacco products other than…
  26. 323.508 · Tax imposed on distribution of oral nicotine products; rate
  27. 323.510 · Dates for payment of tax; returns; extension; interest
  28. 323.515 · Exemption for tobacco products not subject to taxation by…
  29. 323.520 · Application for distributor license
  30. 323.525 · Security; amount
  31. 323.530 · Issuance of license; display; appeal of license denial
  32. 323.535 · Cancellation, suspension or revocation of license; appeal
  33. 323.538 · Wholesale sales invoices; requirements; presumptions; penalty
  34. 323.540 · Records; contents; retention; examination
  35. 323.545 · [1985 c.816 §24; repealed by 2003 c.804 §70]
  36. 323.550 · [1985 c.816 §25; repealed by 2003 c.804 §70]
  37. 323.555 · Warehouse records; inspection; contents; preservation
  38. 323.560 · Credit of tax for tobacco products shipped out of state or…
  39. 323.565 · Exemption for sales to common carriers engaged in interstate…
  40. 323.570 · Transport of untaxed products; permit; bills of lading
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