Division 323 - CIGARETTE TAXES

  1. § 150-323-0010 - Exemption of Cigarette Sales in Interstate or Foreign Commerce
  2. § 150-323-0020 - Allowance of Sales within this State of Cigarettes Stamped with other States' Indicia
  3. § 150-323.030 - Renumbered
  4. § 150-323.030-(B) - Renumbered
  5. § 150-323-0030 - When Distributor's License Required
  6. § 150-323-0040 - Certification Applicant Will Comply with Requirements
  7. § 150-323-0050 - When Cigarette Wholesaler's License is Required; Denial of Application
  8. § 150-323-0060 - Security Bond Requirements for Cigarette Distributors
  9. § 150-323-0070 - Denial of a Cigarette Distributor's License
  10. § 150-323-0080 - Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification
  11. § 150-323-0090 - Tax Stamp Units of Sale; Minimum Sales
  12. § 150-323-0100 - Manner of Affixing Stamps
  13. § 150-323.105 - Renumbered
  14. § 150-323.106 - Renumbered
  15. § 150-323.107 - Renumbered
  16. § 150-323.110 - Renumbered
  17. § 150-323-0110 - Definition of "Appropriate Stamp"
  18. § 150-323-0120 - Responsibility for Affixing of Tax Stamps
  19. § 150-323.130 - Renumbered
  20. § 150-323-0130 - Payment Type for Cigarette Stamps
  21. § 150-323.140 - Renumbered
  22. § 150-323-0140 - Deferred Payment Purchases; Bond Requirement; Credit Authorization; Return of Bond
  23. § 150-323-0150 - Written Authorization for Cigarette Stamp Purchases
  24. § 150-323.155 - Renumbered
  25. § 150-323.160 - Renumbered
  26. § 150-323.160(1) - Renumbered
  27. § 150-323.160(2) - Renumbered
  28. § 150-323.160(3)-(A) - Renumbered
  29. § 150-323.160(3)-(B) - Renumbered
  30. § 150-323-0160 - Restoration of Deferred Payment Plan Privileges for Purchasing Cigarette Tax Stamps
  31. § 150-323.170 - Renumbered
  32. § 150-323-0170 - Vending Machine Visibility Requirements
  33. § 150-323.175 - Renumbered
  34. § 150-323.180 - Renumbered
  35. § 150-323-0180 - Segregation of Cigarette Inventories
  36. § 150-323.190 - Renumbered
  37. § 150-323-0190 - Cigarette Invoice Requirements
  38. § 150-323-0200 - Permit Required for Transportation of Untaxed Cigarettes Inside Oregon
  39. § 150-323-0210 - Cigarettes Damaged in Transit
  40. § 150-323.211 - Renumbered
  41. § 150-323.220-(A) - Renumbered
  42. § 150-323.220-(B) - Renumbered
  43. § 150-323-0220 - Refund of Value of Unused or Mutilated, but Identifiable, Stamps
  44. § 150-323.225 - Renumbered
  45. § 150-323-0230 - Refund Value of Stamps on Unsalable and Misstamped Cigarette Packages and Cartons
  46. § 150-323-0240 - Refund of Overpayments
  47. § 150-323-0250 - Distributor's Reports - Generally
  48. § 150-323-0260 - Reports of Cigarette Tax Activity in Oregon
  49. § 150-323-0270 - Extension of Time for Reports
  50. § 150-323-0280 - Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants
  51. § 150-323-0290 - Civil Penalties for Violation of Cigarette Tax Provisions
  52. § 150-323-0300 - Civil Penalties for Violation of Cigarette Tax Stamping Provisions
  53. § 150-323-0305 - Inhalant Delivery Systems
  54. § 150-323-0310 - Definition of Moist Snuff
  55. § 150-323-0315 - Little Cigars
  56. § 150-323.320-(A) - Renumbered
  57. § 150-323.320-(B) - Renumbered
  58. § 150-323.320-(C) - Renumbered
  59. § 150-323-0320 - Quarterly Tax Discount
  60. § 150-323.325 - Renumbered
  61. § 150-323-0330 - Determining Wholesale Sales Price
  62. § 150-323.340 - Renumbered
  63. § 150-323-0340 - Extension of Time for Filing Returns
  64. § 150-323.343 - Renumbered
  65. § 150-323-0350 - Exemptions Defined
  66. § 150-323-0360 - When Tobacco Product Distributor's License Required
  67. § 150-323.365(1) - Renumbered
  68. § 150-323-0370 - Bonding Requirement
  69. § 150-323-0380 - Other Tobacco Product (OTP) Distributor License Application Denial
  70. § 150-323.390(1) - Renumbered
  71. § 150-323-0390 - Suspension or Revocation of Other Tobacco Product Distributors License; Appeal; Final Notification
  72. § 150-323-0400 - Definitions
  73. § 150-323-0410 - Credit for Tobacco Tax Paid; Refund
  74. § 150-323-0420 - Civil Penalties for Violation of Other Tobacco Products Tax
  75. § 150-323-0430 - Civil Penalties for Failure to Pay Other Tobacco Products Tax
  76. § 150-323.480(1)-(A) - Renumbered
  77. § 150-323.480(1)-(B) - Renumbered
  78. § 150-323-0500 - Tobacco Products and Inhalant Delivery System Retail Licensure: Application, Renewal, Fee
  79. § 150-323.500(9) - Renumbered
  80. § 150-323.505 - Renumbered
  81. § 150-323.505(2) - Renumbered
  82. § 150-323-0510 - Tobacco Products and Inhalant Delivery System Retail Licensure: Premises Requiring License
  83. § 150-323.510 - Renumbered
  84. § 150-323.515 - Renumbered
  85. § 150-323-0520 - Tobacco Products and Inhalant Delivery System Retail Licensure: Civil Penalties, Penalties on the License, Penalties for Unlicensed Retail Activity
  86. § 150-323.520 - Renumbered
  87. § 150-323.525 - Renumbered
  88. § 150-323.530 - Renumbered
  89. § 150-323.535 - Renumbered
  90. § 150-323.540 - Renumbered
  91. § 150-323.560 - Renumbered
  92. § 150-323.630-(A) - Renumbered
  93. § 150-323.630-(B) - Renumbered

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