Oregon Statutes

§ 323.195 — Penalty for nonpayment of credit purchase; interest

Oregon § 323.195
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 323Cigarettes and Tobacco Products

This text of Oregon § 323.195 (Penalty for nonpayment of credit purchase; interest) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Or. Rev. Stat. § 323.195 (2026).

Text

Any distributor who fails to pay any amount owing to the purchase of stamps within the time required, shall pay a penalty of 10 percent of the amount due in addition to the amount plus interest at the rate established under ORS 305.220 from the date on which the amount became due and payable until the date of payment. [1965 c.525 §52; 1982 s.s.1 c.16 §17; 1999 c.62 §9; 2017 c.278 §15] (Administration)

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Related

Bryant v. Department of Revenue
6 Or. Tax 559 (Oregon Tax Court, 1975)
1 case citations

Nearby Sections

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Bluebook (online)
Oregon § 323.195, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/323.195.