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Oregon Revised Statutes Revenue and Taxation § 323.740

Current as of January 01, 2023 | Updated by Findlaw Staff

(1) As used in this section, “premises” means a place of business:

(a) That is licensed under this chapter; or

(b) That the Department of Revenue has reasonable cause to believe is used for the sale or distribution of cigarettes or tobacco products.

(2) The Department of Revenue may enter and examine the premises of any person or business at any time an individual is present. If the department seeks entry under this section outside of regular business hours, this section requires that department personnel have reasonable cause to believe that an individual is present in the premises. The department may enter and examine:

(a) All areas used in or by the business operated at the premises, regardless of whether patrons are permitted to be present in those areas; and

(b) Areas not located at the premises that reasonably appear to be used by the person or business to store items listed in subsection (3) of this section.

(3) The department may examine:

(a) Business records related to the sale or distribution of cigarettes or tobacco products;

(b) Books, papers, records or equipment reasonably necessary to comply with the provisions of this chapter; and

(c) Cigarettes or tobacco products.

(4) A person may not interfere with or hinder an entry or examination by the department under this section.

(5) This section does not authorize the department to enter or examine an area used for residential purposes, unless the area is located on a lot or parcel not zoned for residential use or where residential use is not allowed as a nonconforming use.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 323.740 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-323-740/

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