Oregon § 323.535 Cancellation, suspension or revocation of license; appeal

Oregon Statutes

§ 323.535 — Cancellation, suspension or revocation of license; appeal

Oregon § 323.535

Vol.8

Title 29Revenue and Taxation

Ch. 323Cigarettes and Tobacco Products

This text of Oregon § 323.535 (Cancellation, suspension or revocation of license; appeal) 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. § 323.535 (2026).

Text

(1)The Department of Revenue may cancel, suspend or revoke a license issued to a distributor if 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 adopted thereunder; or

(c)Comply with any other state or federal tobacco products tax law.

(2)Notwithstanding ORS 305.280, a decision by the department to cancel, suspend or revoke a license may be appealed by the distributor to the magistrate division of the tax court within 30 days of the date of the decision of the department under subsection (1) of this section, in the manner provided in ORS 305.404 to 305.560.

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(1) The Department of Revenue may cancel, suspend or revoke a license issued to a distributor if 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 adopted thereunder; or
(c) Comply with any other state or federal tobacco products tax law.
(2) Notwithstanding ORS 305.280, a decision by the department to cancel, suspend or revoke a license may be appealed by the distributor to the magistrate division of the tax court within 30 days of the date of the decision of the department under subsection (1) of this section, in the manner provided in ORS 305.404 to 305.560.