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Current as of January 01, 2023 | Updated by Findlaw Staff
(1) The Department of Revenue may cancel, revoke or suspend the license held by a distributor whenever the distributor fails to:
(a) Pay any tax or penalty due under ORS chapter 323;
(b) Otherwise comply with any provision of ORS chapter 323 or any rule thereunder; or
(c) Comply with any other state or federal cigarette tax law.
(2) The department may not issue a new license to a distributor whose license has been revoked unless the department is satisfied that the distributor will comply with the provisions of ORS chapter 323 and the rules of the department.
(3) If the department decides to refuse to renew a license, or decides to suspend or revoke a license, the distributor may appeal to the tax court.
(4) Notwithstanding ORS 305.280 or 323.416, an appeal of a decision of the department under subsection (1) of this section may be made to the magistrate division of the tax court within 30 days of the decision in the manner provided in ORS 305.404 to 305.560.
Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 323.140 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-323-140/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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