Section 324.120 – Statement by taxpayer; other required information.
(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 required, the following: (a) Full […]
Section 324.130 – Statement of producer; filing of statement.
(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 information required, the following: (a) The name of the […]
Section 324.140 – Penalty for delinquent reports; report of claimed exempt royalties.
(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 which the person fails or […]
Section 324.170 – Audit; interest on delinquent tax or deficiency.
(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 determination of taxes, penalties and interest under this chapter, except where the […]
Section 324.180 – Notice to person liable for unpaid tax.
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 for the tax written notice by […]
Section 324.190 – Collection of unpaid tax.
(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 tax, with […]
Section 323.856 – Tax stamps prohibited on cigarette packages not meeting federal requirements.
(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, warnings or any other information upon […]
Section 323.859 – Notice; effect of failure to receive notice.
(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 cigarette distributors informing the retailers and distributors of the penalties for holding or selling […]
Section 323.862 – Disclosure of information.
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 compliance by tobacco product manufacturers with ORS 323.800 to 323.807. [1999 c.1077 §5; 2005 c.22 §229] Note: […]
Section 323.865 – Rulemaking authority.
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.