Oregon Revised Statutes

Or. Rev. Stat. § 323.220 (2026)

Maintenance and preservation of records

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

323.220 Maintenance and preservation of records. Any distributor and any person dealing in, transporting or storing cigarettes in this state shall keep, on the premises, receipts, invoices and other pertinent records related to cigarette transactions, transportation or storage, in such form as the Department of Revenue may require. Each record shall be preserved for five years from the time to which it relates. During the five-year period and at any time prior to destruction of records, the department may give written notice to a distributor not to destroy records described in the notice without written permission from the department. Notwithstanding other provisions of law, reports and returns filed with the department shall be preserved by the department for at least five years. [1965 c.525 §57; 2003 c.804 §19]

Notes of Decisions

Cited in 1 case, 2017–2017 · leading case: Lil Pantry Mkt. & Deli LLC v. Dept. of Rev. (Or. T.C. 2017).

Sort: Relevance Newest Treatment

Lil Pantry Mkt. & Deli LLC v. Dept. of Rev. (Or. T.C. 2017). · cites it 16× “Defendant fined the Market $500 for failure to keep invoices related to cigarette transactions under ORS 323.220 and $500 for failure to keep invoices related to OTP transactions under ORS 323.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.