justicedao/ipfs_state_laws huggingface dataset:
150-323-0100 Manner of Affixing Stamps (1) The department will sell the following cigarette tax stamp types and denominations: (a) A heat-applied decal tax stamp with the denominated value of 20 units per pack. (b) A heat-applied decal tax stamp with the denominated value of 25 units per pack. (2) Stamps must be affixed to each individual package of cigarettes, as distinguished from cartons or large containers, in an aggregate denomination not less than the amount of tax upon the contents therein. (3) Stamps must be affixed to the bottoms of such packages in a manner that is clearly visible to subsequent purchasers. No other stamp, label, decal, mark or sign shall be affixed to or displayed on the bottom of a package of cigarettes without prior written approval from the department. If packaging is different from the typical 20 or 25 cigarette packages, written department approval specifying where the stamp(s) will be affixed is required before stamps can be affixed to the packaging. Such approval will be given only to licensed cigarette agents who agree to purchase such indicia from the department. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.160 History: Renumbered from 150-323.160(2), REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 3-2013, f. & cert. ef. 3-28-13 REV 10-2012, f. 12-18-12, cert. ef. 1-1-13 REV 5-2007, f. 7-30-07, cert. ef. 7-31-07 Renumbered from 150-323.160, REV 7-2004, f. & cert. ef. 8-11-04 REV 8-2002, f. & cert. ef. 12-31-02 REV 11-1999, f. 12-30-99, cert. ef. 12-31-99
150-323-0110 Definition of “Appropriate Stamp” As required by ORS 323.160(3), an appropriate stamp must be affixed to each package of cigarettes prior to the distribution of the cigarette; for purposes of that requirement an “appropriate stamp” is considered to be more than 50 percent of a single required Oregon tax stamp. Statutory/Other Authority: ORS 305.100 & 323.440 Statutes/Other Implemented: ORS 323.160 History: Renumbered from 150-323.160(3)-(A), REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 Suspended by REV 2-2004(Temp), f. 4-30-04 cert. ef. 5-1-04 thru 9-30-04 REV 1-2004(Temp), f. & cert. ef. 4-1-04 thru 8-1-04
150-323-0120 Responsibility for Affixing of Tax Stamps (1) The distributor that first distributes cigarettes to anyone in the state of Oregon must affix the required tax stamps to the packs of cigarettes. This requirement applies to distributors that are physically located inside or outside of Oregon. Example 1: If a distributor sells cigarettes to a dealer in Oregon, the distributor must affix the required tax stamps. Example 2: If distributor A sells cigarettes to distributor B who is within Oregon, distributor A must affix the required tax stamps. (2) If the distributor that first distributes cigarettes in Oregon fails to affix the required tax stamps, any subsequent distributor possessing unstamped cigarettes must affix the required tax stamps before distributing those cigarettes in Oregon. (3) A distributor that fails to affix the tax stamps as required by section (1) may be subject to civil and criminal penalties as provided in ORS 323.480 to 323.482. (4) Distributors are not required to affix tax stamps to cigarettes that are free from tax under ORS 323.040, 323.050, 323.055, or 323.060. Statutory/Other Authority: ORS 305.100 & 323.440 Statutes/Other Implemented: ORS 323.160 History: Renumbered from 150-323.160(3)-(B), REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-323.160(2), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 REV 8-2002, f. & cert. ef. 12-31-02
150-323-0130 Payment Type for Cigarette Stamps Every licensed distributor purchasing tax stamps from the department must pay for the stamps with cash, cashier’s check, money order, or an electronic form of payment such as credit card, debit card, or electronic funds transfer (ACH Debit). Statutory/Other Authority: ORS 305.100 & 323.440 Statutes/Other Implemented: ORS 323.170 History: REV 79-2016, f. 12-28-16, cert. ef. 1-1-17 Renumbered from 150-323.170, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04
150-323-0140 Deferred Payment Purchases; Bond Requirement; Credit Authorization; Return of Bond (1) To purchase tax stamps on a deferred payment basis a distributor must file an application with the Department of Revenue on a form prescribed by the department. (2) A security bond must accompany the application and is to be deposited with the department as provided in ORS 323.110, or the application must be accompanied by cash or securities to be deposited with the State Treasurer as provided as provided in ORS 323.120. The amount of the bond, cash or security deposited will be the fixed amount of deferred payment purchases the distributor may make in any one calendar month. (3) If a distributor’s license is revoked by the department, or is withdrawn by the licensee, the department will direct the State Treasurer to return any security that may be held by the State Treasurer under ORS 323.120, to the former licensee after the department has determined that all liabilities owed by the distributor to the department have been paid in full. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.175 History: Renumbered from 150-323.175, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 REV 6-1999, f. 12-1-99, cert. ef. 12-31-99 RD 8-1984, f. 12-5-84, cert. ef. 12-31-84 9-71 6-66
150-323-0150 Written Authorization for Cigarette Stamp Purchases A distributor shall authorize those persons who may order stamps for the distributor’s account. Authorization must be submitted electronically, through the distributor’s online taxpayer account. The distributor’s authorization to the named persons shall continue in effect until notice of revocation of the authority is received by the department. Revocation of authority to purchase stamps must also be submitted electronically, through the distributor’s online taxpayer account. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.180 History: REV 79-2016, f. 12-28-16, cert. ef. 1-1-17 Renumbered from 150-323.180, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-1999, f. 12-1-99, cert. ef. 12-31-99 RD 8-1984, f. 12-5-84, cert. ef. 12-31-84 9-71 6-66
150-323-0160 Restoration of Deferred Payment Plan Privileges for Purchasing Cigarette Tax Stamps When the privilege of purchasing tax stamps on the deferred payment plan has been suspended by the Department of Revenue as provided in ORS 323.190, the suspension will remain in effect until the department issues written notice that the deferred payment plan has been restored. Paying the delinquency alone will not necessarily restore the privilege of utilizing the deferred payment plan. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.190 History: Renumbered from 150-323.190, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 9-71 6-66
150-323-0170 Vending Machine Visibility Requirements Packages of cigarettes shall be placed in vending machines in such a manner that, if any package is visible while in the machine, the state cigarette tax stamp affixed thereto also shall be clearly visible. Any vending machine operator who uses a machine in which the cigarette tax stamps are not visible will be required to repurchase from the Department all cigarettes purchased from his machine by the Department’s agent for inspection purposes. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.211 History: Renumbered from 150-323.211, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-1999, f. 12-1-99, cert. ef. 12-31-99 TC 9-1980, f. 11-28-80, cert. ef. 12-31-80 9-71, Renumbered from 150-323.230-(B) 6-66
150-323-0180 Segregation of Cigarette Inventories (1) The following rules apply to inventories of cigarettes held by distributors: (a) Untaxed cigarettes must be stored in an area separate from cigarettes bearing tax stamps. (b) Cigarettes stamped with the tax stamp of another state must be stored in a separate area from cigarettes bearing an Oregon tax stamp. (2) Any dealer who serves as the dealers own distributor or who buys directly from a manufacturer and is licensed as a distributor must maintain strict separation of the wholesale and retail stocks of cigarettes and must maintain separate records of the wholesale portion of the business and keep such records, including invoices, separate and apart for the inspection of the wholesale business by the Department of Revenue. The records must show the amount of stamps purchased, stamps affixed, records of purchases of cigarettes and of all sales, whether the dealer is also acting as a distributor or retailer or selling to another retailer. (3) The requirement to segregate cases or cartons of cigarettes under subsections (1) and (2) of this rule is satisfied if the distributor or dealer keeps the stocks of cigarettes separated by clearly marking the cases or cartons of cigarettes indicating whether the packs of cigarettes inside are taxed or untaxed, and whether they are wholesale or retail stock. Statutory/Other Authority: ORS 305.100 & 323.440 Statutes/Other Implemented: ORS 323.220 History: Renumbered from 150-323.220-(A), REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 3-2013, f. & cert. ef. 3-28-13 REV 10-2012, f. 12-18-12, cert. ef. 1-1-13 Renumbered from 150-323.220, REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 REV 6-1999, f. 12-1-99, cert. ef. 12-31-99 9-71 6-66
150-323-0190 Cigarette Invoice Requirements (1) Any “distributor” as defined in ORS 323.015(2) and any “dealer” as defined in 323.010(5) in this state must keep sales invoices related to cigarette transactions. (2) The required sales invoice must contain the following: (a) Name and address of the seller; (b) Name and address of the purchaser; (c) Date of the sale; (d) Quantity and description of cigarette products; (e) Price paid for cigarette products; and (f) The applicable license identification number of the distributor and/or wholesaler. (3) Records must be preserved for five years from the time to which it relates and must be made available for inspection by representatives of the department. Per ORS 323.245, failure to comply could result in forfeiture of cigarettes. Statutory/Other Authority: ORS 305.100 & 323.220 Statutes/Other Implemented: ORS 323.220 History: Renumbered from 150-323.220-(B), REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 3-2013, f. & cert. ef. 3-28-13 REV 10-2012, f. 12-18-12, cert. ef. 1-1-13
150-323-0200 Permit Required for Transportation of Untaxed Cigarettes Inside Oregon (1) Transporters, as defined in ORS 323.010(9), must apply to the department for a permit to transport untaxed cigarettes on Oregon highways, roads or streets. This application must be on the form prescribed by the department and must be submitted to the department no less than one working day before the first transportation of untaxed cigarettes. The application must include: (a) The applicant’s name, address and telephone number; (b) The beginning and ending dates of the period to be covered by the permit; (c) The maximum number of loads or shipments the transporter may transport under the permit; (d) The method of transportation; (e) The location of detailed records concerning the transportation of untaxed cigarettes under the permit, including where each shipment of untaxed cigarettes was picked up and delivered; and (f) The name and telephone number of the person the department can contact to examine the records referred to in subparagraph (e). (2) The department will either approve or deny the application and return it to the applicant before the first shipment is made under the permit. An approved application constitutes a permit. The original or a photocopy of the permit must be carried in the vehicle transporting the untaxed cigarettes. The permit holder must notify the department of any change in the information required on the application before the first transportation of untaxed cigarettes after such information changes. A new permit must be obtained if the name of the permit holder changes. (3) No transporter may transport untaxed cigarettes in this state without a permit from the department. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.225 History: Renumbered from 150-323.225, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 4-2000, f. & cert. ef. 5-1-00 RD 8-1984, f. 12-5-84, cert. ef. 12-31-84 9-71 6-66
150-323-0210 Cigarettes Damaged in Transit The following procedure may be used in lieu of payment of tax and claim for refund: (1) Untaxed cigarettes damaged while being transported from the manufacturer to a bonded warehouse may be: (a) Returned to the manufacturer without the imposition of any tax; or (b) Accepted by a bonded warehouse for the manufacturer who must affix tax paid indicia before they may be returned to the carrier for salvage. Cigarettes damaged to the extent that indicia cannot be affixed and not returned to the manufacturer or otherwise disposed of outside of Oregon, must be accepted and retained by the warehouse until they can be destroyed in the presence of a representative of the Department. (2) Untaxed cigarettes damaged while being transported between a bonded warehouse and a licensed distributor must be accepted by the distributor for the purpose of affixing tax paid indicia. They may be returned to the carrier for salvage purposes only after such indicia has been affixed. Cigarettes damaged to the extent that indicia cannot be affixed and not returned to the manufacturer or otherwise disposed of outside of Oregon, must be accepted and retained by the distributor until they can be destroyed in the presence of a representative of the Department. (3) Untaxed cigarettes damaged while being transported from a point outside Oregon to a consignee, other than a bonded warehouse within Oregon, may either be returned to the consignor without the imposition of any tax, or may be accepted by the consignee for the purpose of affixing tax indicia before being returned to the carrier for salvage purposes. Cigarettes damaged to the extent that indicia cannot be affixed and which are not returned to the consignor or otherwise disposed of outside of Oregon must be accepted and retained by the consignee until they can be destroyed in the presence of a representative of the Department. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.320 History: Renumbered from 150-323.320-(A), REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 RD 8-1984, f. 12-5-84, cert. ef. 12-31-84 12-31-80, Renumbered from 150-323.230 9-71 6-66
150-323-0220 Refund of Value of Unused or Mutilated, but Identifiable, Stamps When accompanied by a properly executed claim for refund, on forms supplied by the Department, a refund equal to the denominated value, less the discount allowed, will be made on all returned, unused or mutilated, but identifiable, cigarette revenue stamps. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.320 History: Renumbered from 150-323.320-(B), REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-323.320(1), REV 8-2008, f. 8-29-08, cert. ef. 8-31-08 REV 6-1999, f. 12-1-99, cert. ef. 12-31-99 12-19-75
150-323-0240 Refund of Overpayments Refund of overpayments on a Distributor’s Cigarette Tax Account may be made when an audit determines a net overpayment has been made during the audit period, and the distributor files a claim for such refund within six months of the date the determination was made. No refund shall be allowed after three years from the date of any overpayment. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.325 History: Renumbered from 150-323.325, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 12-31-81
150-323-0250 Distributor’s Reports — Generally (1) On or after January 1, 2000, every distributor shall quarterly file, on or before the 20th day of April, July, October and January, on forms prescribed by the department, reports containing such information as is required on the form including: (a) Information as to the acquisition by the distributor of cigarettes which, at the date of receipt by the distributor, have not had the tax stamps affixed as required by ORS 323.160. (b) Information as to the disposition by the distributor of cigarettes which are not subject to the tax imposed by this chapter. (Example: Cigarettes transported from the State of Oregon to points within another state). A separate report will be required for each state or tax exempt unit to which shipments are made. (c) Information regarding the purchase and distribution of cigarettes, showing the number of cigarettes on hand at the beginning and end of the period, the number of cigarettes purchased during the period and the number of cigarettes distributed during the period. (d) Information regarding the inventory of stamps, showing the number of stamps at the beginning and end of the period, the number of cigarettes purchased during the period and the number affixed during the period. (2) Any person or firm classified as a distributor under ORS 323.015(1)(d) and 323.015(2)(a) solely by reason of operating one or more vending machines will not be required to file any reports specified in this section unless requested to do so by the department if: (a) The distributor purchases only tax-paid cigarettes as evidenced by properly affixed indicia from distributors licensed by this state; (b) The distributor engages solely in the activity of placing cigarettes in such vending machines; (c) The distributor is not engaged in any other cigarette sales activity in this state; and (d) The distributor is not otherwise a licensed distributor authorized to receive and handle untaxed cigarettes as a distributor. (3) The distributor shall retain the detailed documents including, but not limited to, purchase invoices, sales invoices and bills of lading, used in preparing the reports required by this section. In the case of cigarettes for foreign export, copies of the Shippers Export Declaration filed with the Collector of Customs or other documentary evidence of export shall also be retained. All documents so retained shall be made available for inspection by authorized employees of the Department of Revenue. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.340 History: Renumbered from 150-323.340, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 REV 11-1999, f. 12-30-99, cert. ef. 12-31-99, Renumbered from 150-323.340-(A) 9-71 6-66
150-323-0270 Extension of Time for Reports The time for making or filing a cigarette tax report under this chapter may be extended for one month providing the taxpayer provides a written request for extension within or prior to the period for which an extension may be granted, and certain conditions are met, including but not limited to: (1) Information required to complete the report is not available or is not in the proper form; (2) Unexpected or unavoidable absence of the person responsible for preparing the report; or (3) For other reasons beyond the taxpayer’s control the report cannot be submitted timely. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.365 History: Renumbered from 150-323.365(1), REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 RD 6-1985, f. 12-26-85, cert. ef. 12-31-85
150-323-0280 Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants The provisions of OAR 150-314-0277 shall be followed to secure payment of deficiency determinations given under ORS 323.380(6) and of taxes determined under ORS 323.385. The amount of the deficiency or tax shall be the “amount assessed” referred to in OAR 150-314-0277. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.390 History: Renumbered from 150-323.390(1), REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 RD 8-1984, f. 12-5-84, cert. ef. 12-31-84
150-323-0300 Civil Penalties for Violation of Cigarette Tax Stamping Provisions (1) The Department of Revenue may assess a civil penalty against any person who is required to comply with ORS 323.005 to 323.482 and who: (a) Fails to prepay cigarette taxes by purchasing stamps from the department and affixing the stamps to unstamped packages of cigarettes prior to distributing those cigarettes, as required by ORS 323.068; or (b) Fails to affix an appropriate stamp to each package of cigarettes prior to distribution of the cigarettes, as required by ORS 323.160(3). (2) For purposes of ORS 323.480 and this rule, each pack of cigarettes distributed in violation of ORS 323.005 to 323.482 constitutes a separate violation and is subject to penalty as follows: (a) Incident—Penalty not to exceed—Minimum Penalty First—Warning notice Second—$10 per pack—$1,000 Third—$50 per pack—$1,000 Fourth—$100 per pack—$1,000 Fifth and subsequent—$1,000 per pack—$1,000 (b) Distributors will be assessed a minimum penalty of $1,000 for the second and any subsequent incidents. (3) The department may consider the following factors when determining the civil penalty under this rule: (a) Number of previous inspections by the Department of Revenue held at the business; (b) Number of previous violations of ORS chapter 323 provisions; (c) Frequency of violations and time since the last violation; (d) Size of business; and (e) Any other information the department considers relevant to its determination. Statutory/Other Authority: ORS 305.100 & 323.440 Statutes/Other Implemented: ORS 323.480 History: Renumbered from 150-323.480(1)-(B), REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 REV 1-2004(Temp), f. & cert. ef. 4-1-04 thru 8-1-04
150-323-0305 Inhalant Delivery Systems (1) Definitions. (a) Except as otherwise specifically defined in this rule, the definitions in ORS 323.500 apply to this rule. (b) “Form 531” means the Oregon Quarterly Tax Return for Tobacco Products (for non-licensed individual or business). (c) “Seed-to-sale tracking system” means the system developed and maintained by the Oregon Liquor Control Commission under ORS 475B.177. (2) Reporting existing inventory. (a) A retail dealer in possession of untaxed inhalant delivery systems on or after January 1, 2021 is responsible for reporting the inhalant delivery systems in their possession using Form 531 by April 30, 2021, and for paying the tobacco products tax on those inhalant delivery systems by the same date. Retail dealers in possession of these items must maintain records sufficient to demonstrate that these inhalant delivery systems have been reported and the tax on such inhalant delivery systems has been paid. (b) Examples of records sufficient to show the tax has been paid on inhalant delivery systems include sales invoices accompanied by a log of items in the possession of the retail dealer on January 1, 2020. A retail dealer that does not have sales invoices from the acquisition of inhalant delivery systems in their inventory must determine the wholesale sales price using the method prescribed by OAR 150-323-0330. (3) A retail dealer in possession of untaxed inhalant delivery systems on or after May 1, 2021 may be subject to civil penalties as described in OAR 150-323-0420 and OAR 150-323-0430, assessment of tobacco tax and penalty under ORS 323.538(4), or a declaration that their inventory is contraband and subject to seizure and destruction. (4) Inhalant delivery systems that are taxed as Marijuana Items under ORS chapter 475B and tracked in the Oregon Liquor Control Commission seed-to-sale tracking system are not subject to Tobacco Products Tax under ORS 323.505 or required to be reported on Form 531. Statutory/Other Authority: ORS 305.100 & 323.575 Statutes/Other Implemented: ORS 323.505 History: REV 47-2020, adopt filed 12/23/2020, effective 01/01/2021