Oregon Revised Statutes (Tax Chapters)
ORS § 323.580
[1985 c.816 §29; repealed by 2003 c.804 §70]
Official textoregonlegislature.gov
Source: view the official text
In this chapter (40 sections)
- 323.480 · Civil and criminal penalties for violations of ORS 323.005 to…
- 323.482 · Offense of unlawful distribution of cigarettes; forfeiture;…
- 323.500 · Definitions for ORS 323.500 to 323.645
- 323.505 · Tax imposed on distribution of tobacco products other than…
- 323.508 · Tax imposed on distribution of oral nicotine products; rate
- 323.510 · Dates for payment of tax; returns; extension; interest
- 323.515 · Exemption for tobacco products not subject to taxation by…
- 323.520 · Application for distributor license
- 323.525 · Security; amount
- 323.530 · Issuance of license; display; appeal of license denial
- 323.535 · Cancellation, suspension or revocation of license; appeal
- 323.538 · Wholesale sales invoices; requirements; presumptions; penalty
- 323.540 · Records; contents; retention; examination
- 323.545 · [1985 c.816 §24; repealed by 2003 c.804 §70]
- 323.550 · [1985 c.816 §25; repealed by 2003 c.804 §70]
- 323.555 · Warehouse records; inspection; contents; preservation
- 323.560 · Credit of tax for tobacco products shipped out of state or…
- 323.565 · Exemption for sales to common carriers engaged in interstate…
- 323.570 · Transport of untaxed products; permit; bills of lading
- 323.575 · Administration and enforcement; rules and procedures
- 323.580 · [1985 c.816 §29; repealed by 2003 c.804 §70]
- 323.585 · Penalty and interest for failure to pay tax or timely file…
- 323.590 · [1985 c.816 §31; repealed by 2003 c.804 §70]
- 323.595 · Application of other statutes
- 323.597 · Disclosure and sharing of information between Department of…
- 323.598 · Disclosure of license information
- 323.600 · Department determination of amount of tax; deficiency…
- 323.605 · Immediate determination and collection of tax
- 323.607 · Time limit for issuing notice of deficiency for substantial…
- 323.610 · Collection of unpaid tax
- 323.612 · Seizure and forfeiture of contraband tobacco products; appeal
- 323.613 · Exchanges of information with other governmental units
- 323.615 · Refund agreement with governing body of Indian reservation;…
- 323.618 · Venue; department certificate as evidence
- 323.619 · Actions by Attorney General; limitation on actions; authority
- 323.620 · Remedies cumulative
- 323.623 · Appeals
- 323.625 · Disposition of moneys other than inhalant delivery system…
- 323.627 · Disposition of proceeds of tax imposed on inhalant delivery…
- 323.628 · Disposition of proceeds of tax imposed on oral nicotine…