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Oregon Revised Statutes (Tax Chapters)

ORS § 323.718

[2003 c.804 §78; 2017 c.701 §13; repealed by 2021 c.179 §13]

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In this chapter (40 sections)
  1. 323.613 · Exchanges of information with other governmental units
  2. 323.615 · Refund agreement with governing body of Indian reservation;…
  3. 323.618 · Venue; department certificate as evidence
  4. 323.619 · Actions by Attorney General; limitation on actions; authority
  5. 323.620 · Remedies cumulative
  6. 323.623 · Appeals
  7. 323.625 · Disposition of moneys other than inhalant delivery system…
  8. 323.627 · Disposition of proceeds of tax imposed on inhalant delivery…
  9. 323.628 · Disposition of proceeds of tax imposed on oral nicotine…
  10. 323.630 · Civil and criminal penalties for violations of ORS 323.500 to…
  11. 323.632 · Offense of unlawful distribution of tobacco products;…
  12. 323.635 · Penalties in ORS 323.630 and 323.632 additional to other…
  13. 323.640 · Tax on distributors in lieu of all other state, county or…
  14. 323.645 · Short title
  15. 323.700 · Definitions for ORS 323.700 to 323.730
  16. 323.703 · Delivery sales to persons under 21 years of age prohibited
  17. 323.706 · Requirements for persons accepting delivery sale purchase…
  18. 323.709 · Requirements for persons mailing or shipping tobacco in…
  19. 323.712 · Required licenses
  20. 323.715 · Notice requirements for delivery sales
  21. 323.718 · [2003 c.804 §78; 2017 c.701 §13; repealed by 2021 c.179 §13]
  22. 323.721 · Delivery sales reporting requirements
  23. 323.724 · Noncompliant delivery sales of tobacco prohibited
  24. 323.727 · Penalties for violating ORS 323.700 to 323.730; seizure and…
  25. 323.730 · Persons who may bring actions
  26. 323.740 · Entry and examination by department
  27. 323.800 · Definitions for ORS 323.800 to 323.807
  28. 323.803 · Findings and purpose
  29. 323.804 · Liability of nonparticipating manufacturer for equity…
  30. 323.806 · Required actions by manufacturers; liability of importers
  31. 323.807 · Assignment of interest in qualified escrow fund to state
  32. 323.810 · Definitions for ORS 323.810 to 323.816
  33. 323.813 · Findings and purpose
  34. 323.816 · Required actions by manufacturer
  35. 323.850 · Legislative findings
  36. 323.853 · Definitions for ORS 323.850 to 323.862
  37. 323.856 · Tax stamps prohibited on cigarette packages not meeting…
  38. 323.859 · Notice; effect of failure to receive notice
  39. 323.862 · Disclosure of information
  40. 323.865 · Rulemaking authority
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