Oregon Statutes
§ 323.391 — Withholding warrant procedures; application for collection of unpaid cigarette taxes
Oregon § 323.391
This text of Oregon § 323.391 (Withholding warrant procedures; application for collection of unpaid cigarette taxes) 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. § 323.391 (2026).
Text
The Department of Revenue may employ the provisions of ORS 305.182 to file warrants issued against a taxpayer for unpaid cigarette taxes in the Office of the Secretary of State.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
§ 305.182
Oregon § 305.182
Legislative History
1995 c.53 §6
Nearby Sections
15
§ 323.005
Short title§ 323.031
Additional tax imposed; rate§ 323.040
Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers§ 323.045
§ 323.045§ 323.065
Claim for exemption§ 323.068
Prepayment of tax§ 323.070
§ 323.070Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 323.391, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/323.391.