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]
Section 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 […]
Section 324.090 – State and local government interests exempt; credit of taxes imposed by state and local governments.
(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 taxes imposed by this chapter all ad valorem taxes […]
Section 323.806 – Required actions by manufacturers; liability of importers.
(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 Manufacturer (as that term is defined in section II(jj) of the Master Settlement Agreement) and […]
Section 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. (2) An assignment executed pursuant to subsection (1) of this […]
Section 323.810 – Definitions for ORS 323.810 to 323.816.
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 controls, is owned or controlled by or is under common ownership […]
Section 323.700 – Definitions for ORS 323.700 to 323.730.
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 method of […]
Section 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]
Section 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: (1) The age verification requirements set forth in ORS 323.709; (2) The license requirements set forth in ORS 323.712; (3) The disclosure requirements set […]
Section 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: (1) Obtains a certification from the prospective consumer that includes a written statement signed by the prospective consumer that: (a) Certifies the prospective consumer’s address and […]