Oregon Statutes 323.140 – Cancellation, revocation or suspension of license; appeal
(1) The Department of Revenue may cancel, revoke or suspend the license held by a distributor whenever the distributor fails to:
Terms Used In Oregon Statutes 323.140
- Any other state: includes any state and the District of Columbia. See Oregon Statutes 174.100
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
(a) Pay any tax or penalty due under ORS Chapter 323;
(b) Otherwise comply with any provision of ORS Chapter 323 or any rule thereunder; or
(c) Comply with any other state or federal cigarette tax law.
(2) The department may not issue a new license to a distributor whose license has been revoked unless the department is satisfied that the distributor will comply with the provisions of ORS Chapter 323 and the rules of the department.
(3) If the department decides to refuse to renew a license, or decides to suspend or revoke a license, the distributor may appeal to the tax court.
(4) Notwithstanding ORS § 305.280 or 323.416, an appeal of a decision of the department under subsection (1) of this section may be made to the magistrate division of the tax court within 30 days of the decision in the manner provided in ORS § 305.404 to 305.560. [1965 c.525 § 41; 1971 c.734 § 37; 1995 c.650 § 42; 2003 c.804 § 17]
[1965 c.525 § 42; 1999 c.62 § 1; repealed by 2003 c.804 § 68]
(Tax Stamps)