Oregon Revised Statutes Revenue and Taxation § 323.859

(1) Within the 45-day period immediately following October 23, 1999, the Department of Revenue shall issue a notice to:

(2) The notice shall specify a date, not earlier than the 60th day or later than the 90th day after the date on which the notice is mailed, after which a penalty may be imposed or seizures, destruction or sales may take place under ORS 323.850 to 323.862.

(3) The notice shall be in writing and sent by first class mail. The mailing shall be made by the Department of Revenue.

(4) Failure of tobacco retailers or cigarette distributors to receive written notice is not a defense to any action to suspend or revoke a license of a cigarette distributor or to an action involving the seizure of cigarettes.