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.
Section 323.990
[1965 c.525 §90; 2001 c.696 §1; renumbered 323.480 in 2001]
Section 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 […]
Section 324.050 – Definitions.
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 and quality of the oil or gas subject to […]
Section 323.740 – Entry and examination by department.
(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 may enter and examine the premises of […]
Section 324.070 – Imposition of tax; rate; basis of levy.
(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) […]
Section 323.800 – Definitions for ORS 323.800 to 323.807.
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 owned or controlled by, or is under common ownership or control […]
Section 324.080 – Exemptions of gross sales value.
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]