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Oregon Revised Statutes

Or. Rev. Stat. § 323.005 (2026)

Short title

✓ current as of May 2026
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      323.005 Short title. ORS 323.005 to 323.482 may be cited as the Cigarette Tax Act. [1965 c.525 §§1,2; 2009 c.33 §31]

Notes of Decisions
Cited in 5 cases, 2010–2017 · leading case: State v. Maybee, 232 P.3d 970 (Or. Ct. App. 2010).
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State v. Maybee, 232 P.3d 970 (Or. Ct. App. 2010). “105 and any other person who is a distributor for the purposes of ORS 323.005 to 323.482”). As noted above, the legislature specifically contemplated that an *302 action for injunctive relief might be brought against a “distributor.”
Dixon v. Dep't of Revenue (Or. T.C. 2013). · cites it 14× ““Every distributor shall pay a tax upon distributions of cigarettes * * *.” ORS 323.030(1). A “distributor” is defined as “[a]ny person who distributes cigarettes.”
Dixon v. Dept. of Rev., 21 Or. Tax 383 (Or. T.C. 2014). “Except in the case of fraud, every notice of a determination made under ORS 323.005 to 323.482 shall be given within three years of the due date for payment of the purchase of stamps.”
Lil Pantry Mkt. & Deli LLC v. Dept. of Rev. (Or. T.C. 2017). “480(1)(a), Defendant “may” impose a civil penalty “on any person who violates any provision of ORS 323.005 to 323.482[,]” which generally concern cigarette taxes.”
Global Distrib. & Wholesaler v. Dep't of Revenue (Or. T.C. 2012). “The court must proceed “from what the legislature has written, to what the legislature has considered, and finally, as a last resort, to what the court determines makes 3 Oregon has a separate section in its tax code that applies to cigarettes.”
— Or. Rev. Stat. § 323.005(1) — 1 case
Dixon v. Dep't of Revenue (Or. T.C. 2013). ““Every distributor shall pay a tax upon distributions of cigarettes * * *.” ORS 323.030(1). A “distributor” is defined as “[a]ny person who distributes cigarettes.”
— Or. Rev. Stat. § 323.005(14) — 1 case
Dixon v. Dep't of Revenue (Or. T.C. 2013). ““Every distributor shall pay a tax upon distributions of cigarettes * * *.” ORS 323.030(1). A “distributor” is defined as “[a]ny person who distributes cigarettes.”
— Or. Rev. Stat. § 323.005(2) — 1 case
Dixon v. Dep't of Revenue (Or. T.C. 2013). ““Every distributor shall pay a tax upon distributions of cigarettes * * *.” ORS 323.030(1). A “distributor” is defined as “[a]ny person who distributes cigarettes.”
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