75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
SA to SB 300
LC 1967/SB 300-5
SENATE AMENDMENTS TO
SENATE BILL 300
By COMMITTEE ON FINANCE AND REVENUE
April 16
On page 1 of the printed bill, line 2, after the semicolon
insert 'creating new provisions; amending ORS 323.455, 323.480,
323.625, 323.630 and 401.804;'.
Delete lines 4 through 28 and delete page 2 and insert:
' { + SECTION 1. + } ORS 323.455 is amended to read:
' 323.455. (1) All moneys received by the Department of Revenue
from the tax imposed by ORS 323.030 (1) shall be paid over to the
State Treasurer to be held in a suspense account established
under ORS 293.445. { + The department may pay expenses for
administration of ORS 323.005 to 323.482 out of moneys received
from the tax imposed under ORS 323.030 (1). Amounts necessary to
pay administrative expenses are continuously appropriated to the
department from the suspense account. + } After the payment of
{ + administrative expenses and + } refunds, 89.65 percent
shall be credited to the General Fund, 3.45 percent is
appropriated to the cities of this state, 3.45 percent is
appropriated to the counties of this state and 3.45 percent is
continuously appropriated to the Department of Transportation for
the purpose of financing and improving transportation services
for elderly individuals and individuals with disabilities as
provided in ORS 391.800 to 391.830.
' (2) The moneys so appropriated to cities and counties shall
be paid on a monthly basis within 35 days after the end of the
month for which a distribution is made. Each city shall receive
such share of the money appropriated to all cities as its
population, as determined under ORS 190.510 to 190.590 last
preceding such apportionment, bears to the total population of
the cities of the state, and each county shall receive such share
of the money as its population, determined under ORS 190.510 to
190.590 last preceding such apportionment, bears to the total
population of the state.
' (3) The moneys appropriated to the Department of
Transportation under subsection (1) of this section shall be
distributed and transferred to the Elderly and Disabled Special
Transportation Fund established by ORS 391.800 at the same time
as the cigarette tax moneys are distributed to cities and
counties under this section.
' (4) Of the moneys credited to the General Fund under this
section 51.92 percent shall be dedicated to funding the
maintenance and expansion of the number of persons eligible for
medical assistance under the Oregon Health Plan, or to funding
the maintenance of the benefits available under the Oregon Health
Plan, or both, and 5.77 percent shall be credited to the Tobacco
Use Reduction Account established under ORS 431.832.
' { + SECTION 2. + } ORS 323.625 is amended to read:
' 323.625. All moneys received by the Department of Revenue
under ORS 323.500 to 323.645 shall be deposited in the State
Treasury and credited to a suspense account established under ORS
293.445. { + The department may pay expenses for administration
of ORS 323.500 to 323.645 out of moneys received from the taxes
imposed under ORS 323.505 and 323.565. Amounts necessary to pay
administrative expenses are continuously appropriated to the
department from the suspense account. + } After { + the + }
payment of { + administrative expenses and + } refunds or
credits arising from erroneous overpayments, the balance of the
money shall be credited to the General Fund. Of the amount
credited to the General Fund under this section 41.54 percent
shall be dedicated to funding the maintenance and expansion of
the number of persons eligible for medical assistance under the
Oregon Health Plan, or to funding the maintenance of the benefits
available under the Oregon Health Plan, or both, and 4.62 percent
shall be credited to the Tobacco Use Reduction Account
established under ORS 431.832.
' { + SECTION 3. + } { + Section 4 of this 2009 Act is added
to and made a part of ORS chapter 323. + }
' { + SECTION 4. + } { + (1) As used in this section,
'premises' means a place of business:
' (a) That is licensed under this chapter; or
' (b) That the Department of Revenue has reasonable cause to
believe is used for the sale or distribution of cigarettes or
tobacco products.
' (2) The Department of Revenue may enter and examine the
premises of any person or business at any time an individual is
present. The department may enter and examine:
' (a) All areas used in or by the business operated at the
premises, regardless of whether patrons are permitted to be
present in those areas; and
' (b) Areas not located at the premises that reasonably appear
to be used by the person or business to store items listed in
subsection (3) of this section.
' (3) The department may examine:
' (a) Business records related to the sale or distribution of
cigarettes or tobacco products;
' (b) Books, papers, records or equipment reasonably necessary
to comply with the provisions of this chapter; and
' (c) Cigarettes or tobacco products.
' (4) A person may not interfere with or hinder an entry or
examination by the department under this section.
' (5) This section does not authorize the department to enter
or examine an area used for residential purposes, unless the area
is located on a lot or parcel not zoned for residential use or
where residential use is not allowed as a nonconforming use. + }
' { + SECTION 5. + } ORS 323.480 is amended to read:
' 323.480. (1)(a) A civil penalty may be imposed by the
Department of Revenue on any person who violates any provision of
ORS 323.005 to 323.482.
' (b) A civil penalty imposed under this subsection may not
exceed $1,000 per violation.
' (c) A penalty imposed under this section may be appealed to
the magistrate division of the tax court. Appeal of a magistrate
decision may be made as provided in ORS 305.445 and 305.501.
' { + (2) Any person who, in violation of section 4 (4) of
this 2009 Act, prevents entry or examination by the department
shall be fined a maximum of $1,000 per day until the department
is allowed access. + }
' { - (2) - } { + (3) + } Any person required to obtain a
license as a distributor under ORS 323.005 to 323.482 who
knowingly engages in business as a distributor without a license
or after a license has been suspended or revoked is guilty of a
Class C felony.
' { - (3) - } { + (4) + } Any person required to make,
render, sign or verify any report under ORS 323.005 to 323.482
who makes any false report with the intent to defraud is guilty
of a Class C felony.
' { - (4)(a) - } { + (5)(a) + } Any transporter who
knowingly violates the provisions of ORS 323.225 is guilty of a
Class C felony.
' (b) This subsection does not apply to a transporter who
transports or possesses or acquires for the purpose of
transporting fewer than 60,000 cigarettes.
' { - (5) - } { + (6) + } Any person who knowingly violates
any provisions of ORS 323.005 to 323.482, except as otherwise
provided in this section, is guilty of a Class A misdemeanor.
' { - (6) - } { + (7) + } Any person who files a fraudulent
refund claim under ORS 323.320 is guilty of a Class C felony.
' { - (7) - } { + (8) + } Any person who, with intent to
defraud, makes, alters, forges or utters a false receipt or
invoice recording a sale of cigarettes in this state is guilty of
a Class C felony.
' { - (8) - } { + (9) + } In addition to any other sentence
the court may impose upon a conviction under this section, the
court may order the forfeiture of the instrumentalities used in
violating ORS 323.005 to 323.482 and the proceeds resulting from
a violation of ORS 323.005 to 323.482.
' { + SECTION 6. + } ORS 323.630 is amended to read:
' 323.630. (1)(a) A civil penalty may be imposed by the
Department of Revenue on any person who violates any provision of
ORS 323.500 to 323.645.
' (b) A civil penalty imposed under this subsection may not
exceed $1,000 per violation.
' (c) A penalty imposed under this subsection may be appealed
to the magistrate division of the tax court in the time and
manner prescribed in ORS 305.404 to 305.560.
' { + (2) Any person who, in violation of section 4 (4) of
this 2009 Act, prevents entry or examination by the department
shall be fined a maximum of $1,000 per day until the department
is allowed access. + }
' { - (2) - } { + (3) + } Any person required to obtain a
license as a distributor under ORS 323.500 to 323.645 who
knowingly engages in business as a distributor without a license
or after a license has been suspended or revoked is guilty of a
Class C felony.
' { - (3) - } { + (4) + } Any person required to make,
render, sign or verify any report under ORS 323.500 to 323.645
who makes any false report with the intent to defraud is guilty
of a Class C felony.
' { - (4) - } { + (5) + } Any transporter who knowingly
violates the provisions of ORS 323.570 is guilty of a Class C
felony.
' { - (5) - } { + (6) + } Any person who knowingly violates
any provision of ORS 323.500 to 323.645, except as otherwise
provided in this section, is guilty of a Class A misdemeanor.
' { - (6) - } { + (7) + } Any person who, with intent to
defraud, makes, alters, forges or utters a false receipt or
invoice recording a sale of tobacco products in this state is
guilty of a Class C felony.
' { - (7) - } { + (8) + } In addition to any other sentence
the court may impose upon a conviction under this section, the
court may order the forfeiture of the instrumentalities used in
violating ORS 323.500 to 323.645 and the proceeds resulting from
a violation of ORS 323.500 to 323.645.
' { + SECTION 7. + } ORS 401.804 is amended to read:
' 401.804. { + (1) + } Unless the context requires otherwise,
the provisions of ORS chapters 305, 314 and 316 as to the audit
and examination of reports and returns, determination of
deficiencies, assessments, claims for refunds, penalties,
interest, jeopardy assessments, warrants, conferences and appeals
to the Oregon Tax Court, and procedures relating thereto, shall
apply to ORS 401.792 to 401.804 the same as if the tax were a tax
imposed upon or measured by net income. All such provisions apply
to the subscriber liable for the tax and to the provider required
to collect the tax. As to any amount collected and required to be
remitted to the Department of Revenue, the tax shall be
considered a tax upon the provider required to collect the tax
and that provider shall be considered a taxpayer.
' { + (2) Notwithstanding ORS 314.835 and 314.840, the
Department of Revenue may disclose information received under ORS
401.792 to 401.804 to the Public Utility Commission to carry out
the provisions of chapter 290, Oregon Laws 1987.
' (3) The Public Utility Commission may disclose information
obtained pursuant to chapter 290, Oregon Laws 1987, to the
Department of Revenue to administer the tax imposed under ORS
401.792 to 401.804. + } ' .
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