Chapter 323 — Chapter 323

ORS 323.540 Records; contents; retention; examination. (1) Any distributor, and any person dealing in, transporting or storing tobacco products, shall keep at each registered place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state or shipped or transported to retail dealers in this state, and of all sales of tobacco products made, except sales to consumers

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ORS 323.545 [1985 c.816 §24; repealed by 2003 c.804 §70]

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ORS 323.550 [1985 c.816 §25; repealed by 2003 c.804 §70]

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ORS 323.555 Warehouse records; inspection; contents; preservation. Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be available to the Department of Revenue for inspection. The records shall show the name and address of the consignee, the date, the quantity of tobacco products delivered and any other information the department may require. These records shall be preserved for five years from the date of delivery of the tobacco products. [1985 c.816 §26; 2003 c.804 §41]

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ORS 323.560 Credit of tax for tobacco products shipped out of state or returned to manufacturer. When tobacco products, upon which the tax imposed under ORS 323.500 to 323.645 has been reported and paid, are shipped or transported by the distributor to retail dealers outside this state, to be sold by those retail dealers, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit for the paid tax may be made to the distributor. [1985 c.816 §27; 2003 c.804 §42]

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ORS 323.565 Exemption for sales to common carriers engaged in interstate or foreign passenger service; tax on carriers or persons authorized to sell tobacco products on the facilities of carriers. The taxes imposed by ORS 323.500 to 323.645 do not apply to the sale of tobacco products by a distributor to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell tobacco products on the facilities of a common carrier. Whenever tobacco products are sold by distributors to common carriers engaged in interstate or foreign passenger service for use or sale on facilities of the carriers, or to persons authorized to sell tobacco products on those facilities, the tax imposed by this section may not be levied with respect to sales of the tobacco products by the distributors, but a tax is hereby levied upon the carriers or upon the persons authorized to sell tobacco products on the facilities of the carriers, as the case may be, for the privilege of making these sales in Oregon at the same rate that is imposed upon the distribution of tobacco products in this state. The common carriers and authorized persons shall pay the tax imposed by this section and file returns with the Department of Revenue as provided in ORS 323.510. [1985 c.816 §27b; 2003 c.804 §43]

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ORS 323.570 Transport of untaxed products; permit; bills of lading. (1) Any transporter desiring to possess or acquire untaxed tobacco products for transportation or transport upon the highways, roads or streets of this state shall obtain a permit from the Department of Revenue authorizing such transporter to possess or acquire for transportation or transport the untaxed tobacco products, and shall have the permit in the transporting vehicle during the period of transportation of the tobacco products. The application for the permit shall be in such form and shall contain such information as may be prescribed by the department. The department may issue a permit for a single load or shipment or for a number of loads or shipments to be transported under specified conditions

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ORS 323.575 Administration and enforcement; rules and procedures. The Department of Revenue shall administer and enforce ORS 323.500 to 323.645. The department is authorized to establish those rules and procedures for the implementation and enforcement of ORS 323.500 to 323.645 that are consistent with its provisions and considered necessary and appropriate. [1985 c.816 §28; 2003 c.804 §44]

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ORS 323.580 [1985 c.816 §29; repealed by 2003 c.804 §70]

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ORS 323.585 Penalty and interest for failure to pay tax or timely file return. The provisions of ORS 314.400 apply to a person who fails to file a return required under ORS 323.500 to 323.645 or fails to pay a tax at the time the tax becomes due, and no extension is granted under ORS 323.510, or if the time granted as an extension has expired and the person fails to file a return or pay a tax. [1985 c.816 §30; 1999 c.62 §25; 2003 c.804 §45]

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ORS 323.590 [1985 c.816 §31; repealed by 2003 c.804 §70]

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ORS 323.595 Application of other statutes. Except as otherwise provided in ORS 323.500 to 323.645 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitations, determination of and notices of deficiencies, assessments, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stay of collection pending appeal, confidentiality of returns and the penalties relating thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 323.500 to 323.645. [1985 c.816 §32; 1995 c.650 §46; 1999 c.1077 §7; 2001 c.76 §4; 2003 c.804 §47]

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ORS 323.597 Disclosure and sharing of information between Department of Revenue and Oregon Health Authority. (1) Notwithstanding the confidentiality provisions of ORS 323.595, the Department of Revenue may disclose information received under ORS 323.500 to 323.645 to the Oregon Health Authority to carry out the provisions of ORS 167.750 to 167.780, 431A.175 or 431A.183

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ORS 323.598 Disclosure of license information. Notwithstanding ORS 323.595, information on the license of a distributor is not confidential. The Department of Revenue may publicly disclose or publish a list of names of distributors, along with any other information set forth on a license. [2003 c.804 §36a]

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ORS 323.600 Department determination of amount of tax; deficiency determinations; liens. If, under ORS 323.500 to 323.645, the Department of Revenue is not satisfied with the return of the tax or as to the amount of tax required to be paid to this state by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or for more than one period. Notices of deficiency shall be given and interest on deficiencies shall be computed as provided in ORS 305.265. Subject to ORS 314.421 and 314.423, liens for taxes or deficiencies arise at the time of assessment, continue until the taxes, interest and penalties are fully satisfied and may be recorded and collected in the manner provided for the collection of delinquent income taxes. [1985 c.816 §33; 2003 c.804 §48]

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ORS 323.605 Immediate determination and collection of tax. If the Department of Revenue believes that the collection of any tax imposed under ORS 323.500 to 323.645 or any amount of the tax required to be paid to the state or of any determination will be jeopardized by delay, it shall make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable and the department shall assess the taxes, notify the person and proceed to collect the tax in the same manner and using the same procedures as for the collection of income taxes under ORS 314.440. [1985 c.816 §34; 2003 c.804 §49]

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ORS 323.607 Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts. If the Department of Revenue finds that an amount of gross purchases net of discounts equal to 25 percent or more of the gross purchases net of discounts as reported on the taxpayer’s tobacco products tax return has been omitted from the return, the department may give notice of deficiency as prescribed in ORS 305.265 at any time within five years after the date the return was due or filed, whichever is later. [2001 c.76 §2]

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ORS 323.610 Collection of unpaid tax. (1) If any tax imposed under ORS 323.500 to 323.645, or any portion of the tax, is not paid within the time provided by law and no provision is made to secure the payment of the tax by bond, deposit or otherwise, pursuant to rules adopted by the Department of Revenue, the department may issue a warrant for the payment of the amount of the tax, with the added penalties, interest and the sheriff’s cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayer’s last-known address

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ORS 323.612 Seizure and forfeiture of contraband tobacco products; appeal. (1) Any contraband tobacco products found by an authorized representative of the Department of Revenue or any law enforcement agency may be immediately seized and subject to forfeiture. If seized and forfeited under this subsection, the tobacco products shall be destroyed

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ORS 323.613 Exchanges of information with other governmental units. (1) To promote administrative and regulatory efficiency and compliance with laws regulating or taxing tobacco products, the Department of Revenue may transmit information obtained under ORS 323.500 to 323.645 to the proper officers of governmental units inside and outside Oregon that

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ORS 323.615 Refund agreement with governing body of Indian reservation; appropriation for refunds. (1) The Director of the Department of Revenue is authorized to enter into a tobacco products tax refund agreement with the governing body of any Indian reservation in Oregon. The agreement may provide for a mutually agreed upon amount as a refund to the governing body of any tobacco tax collected under ORS 323.500 to 323.645 in connection with the sale of tobacco products to Indians on the Indian reservation, or the use, storage or consumption of tobacco products by Indians on the Indian reservation. This provision is in addition to other laws allowing tax refunds

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ORS 323.618 Venue; department certificate as evidence. (1) The violation of any provision of ORS 323.500 to 323.645 or any rule adopted thereunder shall be deemed an act committed in part at the office of the Department of Revenue in Salem, Oregon, and venue shall lie in Marion County, Oregon

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ORS 323.619 Actions by Attorney General; limitation on actions; authority. (1) In addition to all other remedies specified in ORS 323.500 to 323.645, action may be brought by the Attorney General, at the request of the Department of Revenue, in the name of the state, to recover the amount of any taxes, penalties and interest due under ORS 323.500 to 323.645, if the action for recovery is commenced within three years from the time the tax is due to be paid

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ORS 323.620 Remedies cumulative. The remedies of the state provided for in ORS 323.500 to 323.645 are cumulative. No action taken by the Department of Revenue or Attorney General constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in ORS 323.500 to 323.645. [1985 c.816 §40; 2003 c.804 §52]

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ORS 323.623 Appeals. (1) Except as otherwise provided in ORS 323.500 to 323.645, any person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 323.500 to 323.645 may appeal to the Oregon Tax Court in the time and manner provided in ORS 305.404 to 305.560. These appeal rights shall be the exclusive remedy available to determine the person’s liability for the taxes imposed under ORS 323.500 to 323.645

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ORS 323.625 Disposition of moneys other than inhalant delivery system revenues or oral nicotine product revenues. All moneys received by the Department of Revenue under ORS 323.500 to 323.645 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. The department may pay expenses for administration and enforcement of ORS 323.500 to 323.645 out of moneys received from the taxes imposed under ORS 323.505 and 323.565. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, and except as provided in ORS 323.627 and 323.628, the balance of the money shall be credited to the General Fund. Of the amount credited to the General Fund under this section 41.54 percent shall be dedicated to funding the maintenance and expansion of the number of persons eligible for the medical assistance program under ORS chapter 414, or to funding the maintenance of the benefits available under the program, or both, and 4.62 percent shall be credited to the Tobacco Use Reduction Account established under ORS 431A.153. [1985 c.816 §42; 1997 c.2 §10; 1999 c.21 §62; 2003 c.804 §§53,53a; 2009 c.595 §206b; 2009 c.797 §2; 2013 c.722 §3; 2019 c.525 §13; 2025 c.581 §4d]

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ORS 323.627 Disposition of proceeds of tax imposed on inhalant delivery systems. All moneys received by the Department of Revenue under the tax imposed on inhalant delivery systems by ORS 323.505 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. After the payment of refunds or credits arising from erroneous overpayments, the remaining balance shall be distributed as follows

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ORS 323.628 Disposition of proceeds of tax imposed on oral nicotine products. The balance of moneys received by the Department of Revenue under the tax imposed on oral nicotine products under ORS 323.508, after payment of expenses, refunds and credits under ORS 323.625, shall be distributed as follows

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ORS 323.630 Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination. (1)(a) A civil penalty may be imposed by the Department of Revenue on any person who violates any provision of ORS 323.500 to 323.645

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ORS 323.632 Offense of unlawful distribution of tobacco products; forfeiture. (1) A person commits the crime of unlawful distribution of tobacco products if the person knowingly sells or distributes, possesses or transports for sale or distribution or imports for sale or distribution tobacco products that do not comply with ORS 323.500 to 323.645

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ORS 323.635 Penalties in ORS 323.630 and 323.632 additional to other penalties. The penalties provided in ORS 323.630 and 323.632 are additional to all other penalties provided under ORS 323.500 to 323.645. [1985 c.816 §44; 2003 c.804 §54]

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ORS 323.640 Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco. (1) The taxes imposed by ORS 323.505 are in lieu of all other state, county or municipal taxes on the sale or use of tobacco products

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ORS 323.645 Short title. ORS 323.500 to 323.645 may be cited as the Tobacco Products Tax Act. [1985 c.816 §46]

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ORS 323.700 Definitions for ORS 323.700 to 323.730. As used in ORS 323.700 to 323.730

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ORS 323.703 Delivery sales to persons under 21 years of age prohibited. A person may not make a delivery sale of tobacco to a person who is under 21 years of age. [2003 c.804 §74; 2021 c.179 §7]

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ORS 323.706 Requirements for persons accepting delivery sale purchase orders. Subject to ORS 180.441, a person accepting a purchase order for a delivery sale, prior to the first mailing, shipment or other delivery of tobacco to a consumer, shall comply with

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ORS 323.709 Requirements for persons mailing or shipping tobacco in delivery sales. A person may not mail or ship tobacco in connection with a delivery sale order unless the person, before mailing or shipping the tobacco, does all of the following

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ORS 323.712 Required licenses. A person may not engage in delivery sales of tobacco in this state without first obtaining the applicable distributor’s license under ORS 323.105 or 323.530 and any applicable retailer’s license required by a jurisdiction into which a delivery sale of tobacco is made. [2003 c.804 §76a; 2021 c.179 §10]

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ORS 323.715 Notice requirements for delivery sales. The notice required under ORS 323.709 (3) shall include

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ORS 323.718 [2003 c.804 §78; 2017 c.701 §13; repealed by 2021 c.179 §13]

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ORS 323.721 Delivery sales reporting requirements. (1) Prior to delivering, mailing or shipping tobacco in connection with a delivery sale, a person who accepts purchase orders for delivery sales shall file a statement with the Department of Revenue. The statement shall set forth the name, trade name and address of the principal place of business of the seller and any other place of business of the seller

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ORS 323.724 Noncompliant delivery sales of tobacco prohibited. A person that accepts a purchase order for a delivery sale of tobacco may not make a delivery sale of tobacco to a person in this state if the delivery sale of tobacco does not comply with the requirements of this chapter. [2003 c.804 §80; 2021 c.179 §12]

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ORS 323.727 Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture. (1) Except as otherwise provided in this section

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ORS 323.730 Persons who may bring actions. The Attorney General or any person that holds a permit, issued under section 5713 of the Internal Revenue Code, to engage in business as a manufacturer or importer of tobacco products or as an export warehouse proprietor, may bring an action to enforce the provisions of ORS 323.700 to 323.730 or to prevent or restrain violations of ORS 323.700 to 323.730. [2003 c.804 §82]

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ORS 323.740 Entry and examination by department. (1) As used in this section, “premises” means a place of business

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ORS 323.800 Definitions for ORS 323.800 to 323.807. As used in ORS 323.800 to 323.807

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ORS 323.803 Findings and purpose. (1) Cigarette smoking presents serious public health concerns to the State of Oregon and to the people of the State of Oregon. The Surgeon General has determined that smoking causes lung cancer, heart disease and other serious diseases, and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking

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ORS 323.804 Liability of nonparticipating manufacturer for equity assessment; annual certification; credits or refunds; civil actions; penalties. (1) Except for a Participating Manufacturer, as that term is defined in the Master Settlement Agreement, that is generally performing its financial obligations under the Master Settlement Agreement, a tobacco product manufacturer is liable for an equity assessment for units sold within the State of Oregon after January 1, 2024

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ORS 323.806 (1) Any tobacco product manufacturer selling cigarettes to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) after October 23, 1999, shall do one of the following

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ORS 323.807 Assignment of interest in qualified escrow fund to state. (1) Notwithstanding the provisions of ORS 323.806 (2)(b), a tobacco product manufacturer that elects to place funds into a qualified escrow fund pursuant to ORS 323.806 (1)(b) may assign to the state the tobacco product manufacturer’s interest in any funds in the qualified escrow fund

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