Division 323 - CIGARETTE TAXES

Section 150-323-0010 - Exemption of Cigarette Sales in Interstate or Foreign Commerce
Section 150-323-0020 - Allowance of Sales within this State of Cigarettes Stamped with other States' Indicia
Section 150-323.030 - Renumbered
Section 150-323.030-(B) - Renumbered
Section 150-323-0030 - When Distributor's License Required
Section 150-323-0040 - Certification Applicant Will Comply with Requirements
Section 150-323-0050 - When Cigarette Wholesaler's License is Required; Denial of Application
Section 150-323-0060 - Security Bond Requirements for Cigarette Distributors
Section 150-323-0070 - Denial of a Cigarette Distributor's License
Section 150-323-0080 - Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification
Section 150-323-0090 - Tax Stamp Units of Sale; Minimum Sales
Section 150-323-0100 - Manner of Affixing Stamps
Section 150-323.105 - Renumbered
Section 150-323.106 - Renumbered
Section 150-323.107 - Renumbered
Section 150-323.110 - Renumbered
Section 150-323-0110 - Definition of "Appropriate Stamp"
Section 150-323-0120 - Responsibility for Affixing of Tax Stamps
Section 150-323.130 - Renumbered
Section 150-323-0130 - Payment Type for Cigarette Stamps
Section 150-323.140 - Renumbered
Section 150-323-0140 - Deferred Payment Purchases; Bond Requirement; Credit Authorization; Return of Bond
Section 150-323-0150 - Written Authorization for Cigarette Stamp Purchases
Section 150-323.155 - Renumbered
Section 150-323.160 - Renumbered
Section 150-323.160(1) - Renumbered
Section 150-323.160(2) - Renumbered
Section 150-323.160(3)-(A) - Renumbered
Section 150-323.160(3)-(B) - Renumbered
Section 150-323-0160 - Restoration of Deferred Payment Plan Privileges for Purchasing Cigarette Tax Stamps
Section 150-323.170 - Renumbered
Section 150-323-0170 - Vending Machine Visibility Requirements
Section 150-323.175 - Renumbered
Section 150-323.180 - Renumbered
Section 150-323-0180 - Segregation of Cigarette Inventories
Section 150-323.190 - Renumbered
Section 150-323-0190 - Cigarette Invoice Requirements
Section 150-323-0200 - Permit Required for Transportation of Untaxed Cigarettes Inside Oregon
Section 150-323-0210 - Cigarettes Damaged in Transit
Section 150-323.211 - Renumbered
Section 150-323.220-(A) - Renumbered
Section 150-323.220-(B) - Renumbered
Section 150-323-0220 - Refund of Value of Unused or Mutilated, but Identifiable, Stamps
Section 150-323.225 - Renumbered
Section 150-323-0230 - Refund Value of Stamps on Unsalable and Misstamped Cigarette Packages and Cartons
Section 150-323-0240 - Refund of Overpayments
Section 150-323-0250 - Distributor's Reports - Generally
Section 150-323-0260 - Reports of Cigarette Tax Activity in Oregon
Section 150-323-0270 - Extension of Time for Reports
Section 150-323-0280 - Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants
Section 150-323-0290 - Civil Penalties for Violation of Cigarette Tax Provisions
Section 150-323-0300 - Civil Penalties for Violation of Cigarette Tax Stamping Provisions
Section 150-323-0305 - Inhalant Delivery Systems
Section 150-323-0310 - Definition of Moist Snuff
Section 150-323-0315 - Little Cigars
Section 150-323.320-(A) - Renumbered
Section 150-323.320-(B) - Renumbered
Section 150-323.320-(C) - Renumbered
Section 150-323-0320 - Quarterly Tax Discount
Section 150-323.325 - Renumbered
Section 150-323-0330 - Determining Wholesale Sales Price
Section 150-323.340 - Renumbered
Section 150-323-0340 - Extension of Time for Filing Returns
Section 150-323.343 - Renumbered
Section 150-323-0350 - Exemptions Defined
Section 150-323-0360 - When Tobacco Product Distributor's License Required
Section 150-323.365(1) - Renumbered
Section 150-323-0370 - Bonding Requirement
Section 150-323-0380 - Other Tobacco Product (OTP) Distributor License Application Denial
Section 150-323.390(1) - Renumbered
Section 150-323-0390 - Suspension or Revocation of Other Tobacco Product Distributors License; Appeal; Final Notification
Section 150-323-0400 - Definitions
Section 150-323-0410 - Credit for Tobacco Tax Paid; Refund
Section 150-323-0420 - Civil Penalties for Violation of Other Tobacco Products Tax
Section 150-323-0430 - Civil Penalties for Failure to Pay Other Tobacco Products Tax
Section 150-323.480(1)-(A) - Renumbered
Section 150-323.480(1)-(B) - Renumbered
Section 150-323-0500 - Tobacco Products and Inhalant Delivery System Retail Licensure: Application, Renewal, Fee
Section 150-323.500(9) - Renumbered
Section 150-323.505 - Renumbered
Section 150-323.505(2) - Renumbered
Section 150-323-0510 - Tobacco Products and Inhalant Delivery System Retail Licensure: Premises Requiring License
Section 150-323.510 - Renumbered
Section 150-323.515 - Renumbered
Section 150-323-0520 - Tobacco Products and Inhalant Delivery System Retail Licensure: Civil Penalties, Penalties on the License, Penalties for Unlicensed Retail Activity
Section 150-323.520 - Renumbered
Section 150-323.525 - Renumbered
Section 150-323.530 - Renumbered
Section 150-323.535 - Renumbered
Section 150-323.540 - Renumbered
Section 150-323.560 - Renumbered
Section 150-323.630-(A) - Renumbered
Section 150-323.630-(B) - Renumbered