Ronald A. Snyder, V. Department Of Revenue, Tc-md 060026a

The Plaintiff ("Snyder") purchased cigarettes over the Internet. The Defendant ("The Department") contacted Snyder, requesting that Snyder pay the Department taxes for the periods April 30, 2005, May 31, 2005 and July 31, 2005. Snyder appealed against the Department’s assessment of tobacco taxes for the periods ending April 30, 2005, May 31, 2005 and July 31, 2005. However, the appeal was dismissed since the legislature had not provided the Oregon courts with any discretionary authority to grant relief to Snyder.

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