Title 29, Revenue and Taxation

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: (1) One-third of the moneys shall be deposited in the …

(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. (b) A civil penalty imposed under this subsection may not exceed $1,000 per violation. (c) A penalty imposed under this subsection may be appeale…

(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. (2) The …

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]

(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. (2) Any tobacco product with respect to which a tax has once been imposed under ORS 323.505 shall not be subject upon a subsequent distribution t…

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

As used in ORS 323.700 to 323.730: (1) “Consumer” means an individual who is not a distributor or a retailer. (2) “Delivery sale”: (a) Means a sale of tobacco to a consumer in this state in which: (A) The consumer submits the order for the sale by means of a telephone or other me…

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]

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: (1) The age verification requirements set forth in ORS 323.709; (2) The license requirements set fo…

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: (1) Obtains a certification from the prospective consumer that includes a written statement signed by the prospecti…

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…

The notice required under ORS 323.709 (3) shall include: (1) A prominent and clearly legible statement that tobacco sales to persons under 21 years of age are illegal; (2) A prominent and clearly legible statement that sales of tobacco are restricted to those individuals who prov…

(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 …

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]

(1) Except as otherwise provided in this section: (a) The first time a person violates a provision of ORS 323.700 to 323.730, the person shall be subject to a penalty of $1,000 or five times the retail value of the tobacco involved in the violation, whichever is greater; and (b) …

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 323.7…

(1) As used in this section, “premises” means a place of business: (a) That is licensed under this chapter; or (b) That the Department of Revenue has reasonable cause to believe is used for the sale or distribution of cigarettes or tobacco products. (2) The Department of Revenue …

As used in ORS 323.800 to 323.807: (1) “Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement. (2)(a) “Affiliate” means a person who directly or indirectly owns or controls, is own…

(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…

(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 …

(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: (a) Become a Participating Manufa…

(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…

As used in ORS 323.810 to 323.816: (1) “Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit F to the Smokeless Tobacco Master Settlement Agreement. (2) “Affiliate” means a person who directly or indirectly owns or c…

(1) The use of smokeless tobacco products presents serious public health concerns to the State of Oregon and to the residents of the State of Oregon. The United States Surgeon General has determined that use of smokeless tobacco causes cancer, noncancerous oral conditions and oth…

(1) Any tobacco product manufacturer selling smokeless tobacco products to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) after September 28, 2009, shall do one of the following: (a) Comply with…

(1) The Legislative Assembly finds that consumers and retailers purchasing cigarettes are entitled to be assured through appropriate enforcement measures that cigarettes they purchase were manufactured for consumption within the United States. (2) The Legislative Assembly declare…

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) T…

(1) No tax stamp may be affixed to, or made upon, any package of cigarettes if: (a) The package differs in any respect from all the requirements of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1331 et seq.) on October 23, 1999, for the placement of labels, warnin…

(1) Within the 45-day period immediately following October 23, 1999, the Department of Revenue shall issue a notice to: (a) All licensed Oregon cigarette distributors informing the distributors of the licensing provisions of ORS 323.856; and (b) All tobacco retailers and cigarett…

The Department of Revenue may disclose information submitted to the department related to cigarettes, tobacco product manufacturers and tobacco retailers to the Attorney General, and such other parties as the Attorney General determines necessary, to monitor and enforce complianc…

The Department of Justice, in accordance with ORS chapter 183, may adopt rules necessary for the implementation and administration of ORS 323.850 to 323.862. [1999 c.1077 §6] Note: See note under 323.850.

As used in this chapter, unless the context requires otherwise: (1) “Department” means the Department of Revenue. (2) “Gas” means natural gas and casinghead gas. (3) “Gross value” or “gross sales value” means the actual cash price prevailing for oil or gas of the kind, character …

(1) A privilege tax of six percent of the gross value at the well is levied upon the production of oil and gas within the State of Oregon. The gross value at the well shall be reduced by the value of any part thereof, the ownership or right to which is exempt from taxation. (2) T…

An exemption from the tax levied on oil or gas imposed by ORS 324.070 is granted upon the first $3,000 in gross sales value of the gross production each calendar quarter from each well. [1981 c.889 §3]

(1) Any royalty or other interest in oil or gas owned by the state, counties, cities, towns, school districts or other municipal corporations or political subdivisions, is exempt from the gross production tax imposed by ORS 324.070. (2) There shall be allowed as a credit against …

(1) The gross production tax on oil or gas imposed by this chapter shall be paid on a quarterly basis. The tax shall become due on the 45th day following the preceding quarterly period on all oil or gas produced in and saved during the preceding quarterly period, and, if the tax …

(1) The tax imposed by this chapter shall be paid to the Department of Revenue and the person paying the tax shall file with the department at the time the tax is required to be paid, a statement, under oath, on forms prescribed by the department, giving, with other information r…

(1) Any person engaged in the production within this state of oil or gas shall, on or before the 45th day following the preceding quarterly period, file with the Department of Revenue a statement under oath, upon forms prescribed by the department, giving, along with other inform…

(1) Reports required under ORS 324.120 and 324.130 from either the purchaser or producer, as the case may be, shall be delinquent after the last day fixed for filing, and every person required to file a report shall be subject to penalty of $25 per day for each property upon whic…

(1) The provisions of ORS chapters 305 and 314 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determina…

If any person neglects or refuses to make a return required to be made by this chapter, the Department of Revenue is authorized to determine the tax due, based upon any information in its possession or that may come into its possession. The department shall give the person liable…

(1) If any tax imposed by this chapter, or any portion of such tax, is not paid within 30 days after the date that the written notice and demand for payment required under ORS 305.895 is mailed, the Department of Revenue shall issue a warrant for the payment of the amount of the …

(1) Any person having a lien upon or any interest in real estate against which the amount of the warrant provided for in ORS 324.190 has become a lien, notice of which has been recorded in accordance with the laws of the state prior to the filing of the warrant, may request the D…

All taxes, interest and penalties due and unpaid under this chapter, shall constitute a debt due the State of Oregon from the person liable for the tax and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition…

When oil or gas subject to gross production tax under this chapter is in litigation or dispute involving ownership of the oil or gas, and the oil or gas is sold, the usual gross production tax, as provided by law, shall be paid from the proceeds or funds in the hands of the purch…

The Department of Revenue may: (1) Require any producer of oil or gas, purchaser of oil or gas, agent or employee of any producer or purchaser or the owner of any royalty interest in oil or gas to furnish any additional information considered by the department to be necessary for…

(1) The Department of Revenue is authorized to adopt all necessary rules for the purpose of making and filing all reports required under this chapter and otherwise necessary to the enforcement of this chapter. (2) The department may, at its option and discretion, require a suffic…

(1) The revenues derived from the tax imposed by this chapter including interest and penalties, shall be deposited in a suspense account created pursuant to ORS 293.445. After payment of refunds and the expenses of the Department of Revenue incurred in the administration of this …

(1) No person, or officer or employee of a corporation, or a member or employee of a partnership, shall, with intent to evade any requirement of this chapter, or any lawful requirement of the Department of Revenue pursuant to this chapter: (a) Fail to pay any tax or to make, sign…

All statements or settlement sheets for oil or gas shall have stamped or written thereon the following words: “Gross production tax deducted and paid, and payee accepts such deduction and authorizes payment to the State of Oregon.” [1981 c.889 §17]