Oregon Revised Statutes (Tax Chapters)
ORS § 323.853
Definitions for ORS 323.850 to 323.862
As used in ORS 323.850 to 323.862:
# (1)
“Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use and consists of or contains:
# (a)
Any roll of tobacco wrapped in paper or in any substance not containing tobacco;
# (b)
Tobacco, in any form, that is functional in the product and that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or
# (c)
Any roll of tobacco that is wrapped in any substance containing tobacco and that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (a) of this subsection.
# (2)
“Cigarette” includes “roll-your-own,” which is any tobacco that, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of the definition of “cigarette,” 0.09 ounces of “roll-your-own” tobacco shall constitute one individual “cigarette.”
# (3)
“Cigarette distributor” means any person or business that sells or distributes cigarettes to a tobacco retailer.
# (4)
“Package” means a package, carton or container of any kind in which cigarettes are offered for sale, sold or otherwise distributed or intended for distribution to consumers.
# (5)
“Tobacco product manufacturer” has the meaning given that term in ORS 323.800.
# (6)
“Tobacco retailer” means any person or business that offers cigarettes for sale to members of the public. [1999 c.1077 §2]
Note: See note under 323.850.
Source: view the official text
In this chapter (40 sections)
- 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…
- 323.630 · Civil and criminal penalties for violations of ORS 323.500 to…
- 323.632 · Offense of unlawful distribution of tobacco products;…
- 323.635 · Penalties in ORS 323.630 and 323.632 additional to other…
- 323.640 · Tax on distributors in lieu of all other state, county or…
- 323.645 · Short title
- 323.700 · Definitions for ORS 323.700 to 323.730
- 323.703 · Delivery sales to persons under 21 years of age prohibited
- 323.706 · Requirements for persons accepting delivery sale purchase…
- 323.709 · Requirements for persons mailing or shipping tobacco in…
- 323.712 · Required licenses
- 323.715 · Notice requirements for delivery sales
- 323.718 · [2003 c.804 §78; 2017 c.701 §13; repealed by 2021 c.179 §13]
- 323.721 · Delivery sales reporting requirements
- 323.724 · Noncompliant delivery sales of tobacco prohibited
- 323.727 · Penalties for violating ORS 323.700 to 323.730; seizure and…
- 323.730 · Persons who may bring actions
- 323.740 · Entry and examination by department
- 323.800 · Definitions for ORS 323.800 to 323.807
- 323.803 · Findings and purpose
- 323.804 · Liability of nonparticipating manufacturer for equity…
- 323.806 · Required actions by manufacturers; liability of importers
- 323.807 · Assignment of interest in qualified escrow fund to state
- 323.810 · Definitions for ORS 323.810 to 323.816
- 323.813 · Findings and purpose
- 323.816 · Required actions by manufacturer
- 323.850 · Legislative findings
- 323.853 · Definitions for ORS 323.850 to 323.862
- 323.856 · Tax stamps prohibited on cigarette packages not meeting…
- 323.859 · Notice; effect of failure to receive notice
- 323.862 · Disclosure of information
- 323.865 · Rulemaking authority
- 323.990 · [1965 c.525 §90; 2001 c.696 §1; renumbered 323.480 in 2001]
- 323.992 · [1965 c.525 §91; repealed by 1971 c.743 §432]
- 323.995 · [1985 c.816 §43; 1995 c.650 §47; repealed by 2003 c.804 §70]