Seizure and forfeiture of contraband cigarettes; appeal.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Cigarettes and Tobacco Products
  5. Seizure and forfeiture of contraband cigarettes; appeal.

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(2) Notwithstanding ORS 305.280 or 323.416, a seizure and forfeiture made under this section may be appealed to the magistrate division of the tax court within 30 days of the date of the seizure in the manner provided in ORS 305.404 to 305.560. [2003 c.804 §29]


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