§ 323.160 Tax stamps; rules
§ 323.165 Sale of stamps
§ 323.170 Payment for stamps; distributor compensation
§ 323.175 Application for credit purchases of stamps
§ 323.180 Authorization of agent; revocation
§ 323.185 Date when payment for credit purchases due; extension
§ 323.190 Suspension of credit
§ 323.195 Penalty for nonpayment of credit purchase; interest

Terms Used In Oregon Statutes > Chapter 323 > Cigarette Tax > Tax Stamps

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Oath: A promise to tell the truth.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100