reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0780 - Common Ownership for Special Assessment of Forestland for Large Landowners

Current through Register Vol. 63, No. 7, July 1, 2024
Definitions:
(1)
			 "Person" means an individual, a public or private corporation, a limited
			 liability company, a limited liability partnership, an unincorporated
			 association, a partnership, a government, or a governmental
			 instrumentality.
(2) "Majority
			 interest" means an interest of greater than 50 percent.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  321.833
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0790 - Notation on Tax Roll: "Forestland - Potential Additional Tax Liability"

Current through Register Vol. 63, No. 7, July 1, 2024
The county assessor must make the notation "Forestland -
				Potential Additional Tax Liability" on the tax roll for each parcel of land the
				assessor approved as designated forestland under ORS
				321.839. The notation is not
				made with respect to parcels classified by the county assessor as highest and
				best use forestland.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  321.839
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0800 - Date of Acquisition

Current through Register Vol. 63, No. 7, July 1, 2024
In answering the question on the application for designation as
				forestland concerning date of acquisition, the applicant must list the exact
				date of acquisition if the forestland was acquired within the five year period
				immediately preceding the date of the application. If the forestland was
				acquired more than five years before the date of the application, that fact
				must be stated, but dates are not required.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  321.839
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0810 - Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Contiguous
			 acres" means acres touching along a boundary or at a point.
(a) Includes acres separated by a public or
			 county road, state highway or any stream other than a large stream as
			 identified by the state forester using the water classification system in OAR
			 629-635-0200.
(b) Does not include
			 acres separated by an interstate highway or large stream.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0820 - Notification by Assessor of Denial of Application

Current through Register Vol. 63, No. 7, July 1, 2024
The assessor will send the written notice denying the
				application, in whole or in part, for designation of forestland to the
				applicant by certified mail.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  321.839
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0010 - Exemption of Cigarette Sales in Interstate or Foreign Commerce

Current through Register Vol. 63, No. 7, July 1, 2024
The tax applies to all cigarettes sold within this state, but
				does not apply to sales of cigarettes which are:
(1) Shipped to a point outside this state,
			 pursuant to a contract of sale, by delivery by the seller to such out-of-state
			 point by means of:
(a) The United States
			 mail; or
(b) A common carrier
			 licensed by the Interstate Commerce Commission; or
(c) Facilities operated by the seller. Oregon
			 distributors claiming exemption from the tax on cigarettes on the ground that
			 shipments or deliveries were made in interstate commerce shall certify, under
			 penalties for false swearing, the name and address of the persons receiving
			 such shipments or deliveries in such foreign states, and that the Oregon
			 distributors are in possession of delivery data of the following description:
(A) A waybill, bill of lading or other
			 evidence of shipment issued by a common carrier in the case of shipments by
			 common carrier; or
(B) an
			 insurance receipt or registry receipt issued by the United States Postal
			 Department, or a Post Office Department receipt in the case of shipments made
			 by U.S. mail; or
(C) a copy of the
			 sellers invoice covering the sale, showing delivery by the seller at a
			 designated out-of-state address, and signed by the purchaser or the purchaser's
			 agent in the case of shipments by facilities operated by the seller. The
			 Department reserves the right to require such additional proof as it deems
			 necessary in any particular case.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0020 - Allowance of Sales within this State of Cigarettes Stamped with other States' Indicia

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Generally,
			 cigarettes sold by a wholesale cigarette distributor within this state must be
			 stamped with an Oregon cigarette stamp. If sold to a retailer of another state,
			 the cigarettes shall be stamped with the other state's indicia and must be
			 transported by U. S. Mail, a licensed interstate common carrier or by the
			 seller to a point outside this state.
(2) An exception is made for the sale to and
			 self-service pickup by a licensed retailer of another state who will
			 immediately transport the cigarettes out of this state. In such an event, the
			 distributor must, at the time of sale and shipment, obtain from the purchaser a
			 signed, sworn statement under penalties for false swearing. The statement shall
			 be on the invoice. The statement shall attest (a) that the purchaser is a
			 retailer licensed to sell cigarettes in the other state, (b) that the
			 cigarettes are being purchased for resale in the state for which the cigarettes
			 are stamped and (c) that the purchaser will immediately transport the
			 cigarettes out of this state to the state for which the cigarettes are stamped.
(3) The seller shall keep a copy
			 of the invoice in the seller's possession. Failure to retain the invoice or to
			 obtain the sworn statement shall cause the distributor to be liable for the
			 Oregon Cigarette Tax, together with any penalty and interest accrued, on the
			 product sold. It shall be the seller's duty to ensure the purchaser is a
			 licensed retailer of the other state.
(4) The department reserves the right to
			 require such additional proof as it deems necessary in any particular
			 case.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.030
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0030 - When Distributor's License Required

Current through Register Vol. 63, No. 7, July 1, 2024
A distributor's license is required for each place of business
				at which a person engages in the distribution of cigarettes as defined in ORS
				323.015(2). A
				distributor's license is required for any person distributing cigarettes in
				Oregon, including:
(1) Every cigarette
			 manufacturer selling cigarettes in this state to persons other than licensed
			 distributors;
(2) Every person who
			 imports cigarettes into this state for sale;
(3) Every person who obtains untaxed
			 cigarettes from a cigarette manufacturer for resale; and
(4) Common carriers engaged in interstate or
			 foreign passenger service who sell cigarettes on their facilities in Oregon,
			 and persons authorized to sell cigarettes on the facilities of such common
			 carriers. For the purpose of this rule "facilities of a common carrier" are
			 limited to the mobile equipment of the carrier used for the transportation of
			 passengers.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.105
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0040 - Certification Applicant Will Comply with Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A person who files an application for a
			 distributor's license under ORS
			 323.105 must include with the
			 application a written statement certifying that the person will comply with
			 180.435 and 180.440 pertaining to cigarettes of certain nonparticipating
			 manufacturers.
(2) Cigarette
			 distributor license applications are certified under ORS
			 323.106 by:
(a) Hand signing the application.
(b) An electronic signature (as defined in
			 ORS Chapter 84) associated with an application filed in electronic (as defined
			 in ORS Chapter 84) form and successfully transmitted to the department, by the
			 applicant.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0050 - When Cigarette Wholesaler's License is Required; Denial of Application

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Any
			 person selling cigarettes as defined in ORS
			 323.010(17)
			 must obtain a cigarette wholesaler's license. A wholesaler must obtain a
			 license for each place of business at which the wholesaler engages in the sale
			 of cigarettes.
(2) The Department
			 of Revenue may deny a license application under ORS
			 670.280 if there is false or
			 incomplete information on the application or if the department determines that
			 the applicant will not comply with the provisions of 323.005 to 323.482. When
			 deciding whether to deny a wholesaler's license, the department may consider,
			 but is not limited to, the following factors:
(a) Whether the applicant has previously
			 failed to pay a tobacco related tax or any other tax administered by the Oregon
			 Department of Revenue;
(b) Whether
			 the applicant has engaged in conduct punishable as a crime under ORS Chapter
			 323 or any other state's or federal tobacco laws; or
(c) Whether the applicant has violated any
			 part of ORS Chapter 323 or any rule adopted under that chapter;
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0060 - Security Bond Requirements for Cigarette Distributors

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A purchase may not exceed a bond or other
			 security amount if a licensee or applicant for a license elects to pay for
			 cigarette tax stamps on deferred status. The amount of the bond or other
			 security will be equal to the total maximum deferred payment purchase that may
			 be made in any one calendar month.
(2) If at any time the distributor reaches
			 its bond or security limit, the bond or security becomes ineffective, or the
			 surety cancels the bond or security, then the distributor may only purchase
			 stamps on a cash basis until the bond or security is renewed.
Stat. Auth.: ORS
				  305.100 &
				  323.440
Stats. Implemented: ORS
				  323.107
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0070 - Denial of a Cigarette Distributor's License

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Any person engaging or seeking to engage
			 in the sale of cigarettes as a distributor as defined in ORS
			 323.015 must obtain a cigarette
			 distributor's license. A distributor must obtain a license for each place of
			 business at which the distributor engages in the sale of cigarettes.
(2) The Department of Revenue may deny a
			 license application if there is false or incomplete information on the
			 application or if the department determines that the applicant will not comply
			 with the provisions of ORS
			 323.005 to
			 323.482. When deciding whether
			 to deny a distributor's license, the department may consider, but is not
			 limited to, the following factors:
(a)
			 Whether the applicant has previously failed to pay a tobacco related tax or any
			 other tax administered by the Oregon Department of Revenue;
(b) Whether the applicant has engaged in
			 conduct punishable as a crime under ORS Chapter 323 or any other state's or
			 federal tobacco laws; or
(c)
			 Whether the applicant has violated any part of ORS Chapter 323 or any rule
			 adopted under that chapter;
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0080 - Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification

Current through Register Vol. 63, No. 7, July 1, 2024
The Department of Revenue may suspend or revoke a distributor
				or wholesaler license if the department determines that the distributor or
				wholesaler will not comply with the provisions of ORS
				323.005 to
				323.482. When deciding whether
				to suspend or revoke a license the department may consider, but is not limited
				to, the following factors:
(1)
			 Whether the distributor has failed to pay a tobacco related tax;
(2) Whether the distributor or wholesaler has
			 engaged in conduct punishable as a crime under ORS Chapter 323 or any other
			 state's or federal tobacco laws; and
(3) Whether the distributor or wholesaler has
			 violated any part of ORS Chapter 323 or any rule adopted under that chapter.2)
			 When the department decides to suspend or revoke an existing valid distributor
			 or wholesaler license, the department will send a notice to the distributor or
			 wholesaler of the suspension or revocation, stating the reasons for such
			 action. The distributor or wholesaler has 30 calendar days from the date on the
			 notice to file an appeal under ORS
			 305.404 to
			 305.560.
(4) If a distributor or wholesaler requests a
			 hearing within the appeal period in subsection (2), the license suspension or
			 revocation will not become effective until a final determination of the appeal
			 by the Tax Court or the Oregon Supreme Court.
(5) If a distributor or wholesaler does not
			 request a hearing within the appeal period in subsection (2), suspension or
			 revocation becomes effective on the 31st day after the date on the notice of
			 suspension or revocation.
(6) The
			 notices described in sections (2) and (4) will be mailed to the distributor or
			 wholesaler by certified mail, return receipt requested, using the last known
			 address of the distributor or wholesaler. Return of the notice as undeliverable
			 or because the distributor or wholesaler fails or refuses to pick up or accept
			 the notices will not extend the appeal period or delay the action specified in
			 the final notice.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.140
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0090 - Tax Stamp Units of Sale; Minimum Sales

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Department of Revenue will sell
			 cigarette tax stamps only to licensed distributors and their properly
			 authorized employees whose signature cards are in the possession of the
			 designated agent of the department. The department has set the minimum unit
			 purchases for each sale as follows:
(2)
(a)
			 Heat-applied decal tax stamps for the denominated value of 20 units per pack
			 are sold in rolls containing 30,000 stamps. The stamps are sold in full rolls
			 only and the smallest sale unit is one roll.
(b) Heat-applied decal tax stamps for the
			 denominated value of 25 units per pack are sold in rolls containing 7,200
			 stamps. The stamps are sold in full rolls only and the smallest sale unit is
			 one roll.
(c) Heat-applied decal
			 tax stamps for the denominated value of 20 units per pack are sold in pads
			 containing 10 sheets of 100 stamps per sheet. The stamps are sold in full pads
			 and the smallest sale unit is one pad of 10 sheets totaling 1,000
			 stamps.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0100 - Manner of Affixing Stamps

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0110 - Definition of "Appropriate Stamp"

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100 &
				  323.440
Stats. Implemented: ORS
				  323.160
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0120 - Responsibility for Affixing of Tax Stamps

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0130 - Payment Type for Cigarette Stamps

Current through Register Vol. 63, No. 7, July 1, 2024
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).
Stat. Auth.: ORS
				  305.100,
				  323.440
Stats. Implemented: ORS
				  323.170
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0140 - Deferred Payment Purchases; Bond Requirement; Credit Authorization; Return of Bond

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.180
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0150 - Written Authorization for Cigarette Stamp Purchases

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.180
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0160 - Restoration of Deferred Payment Plan Privileges for Purchasing Cigarette Tax Stamps

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.190
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0170 - Vending Machine Visibility Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.211
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0180 - Segregation of Cigarette Inventories

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0190 - Cigarette Invoice Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0200 - Permit Required for Transportation of Untaxed Cigarettes Inside Oregon

Current through Register Vol. 63, No. 7, July 1, 2024
(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).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0210 - Cigarettes Damaged in Transit

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0220 - Refund of Value of Unused or Mutilated, but Identifiable, Stamps

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.320
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0240 - Refund of Overpayments

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100 Stat. Implemented: ORS
				  323.325
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0250 - Distributor's Reports - Generally

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0260 - Reports of Cigarette Tax Activity in Oregon

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A person who engages in cigarette tax
			 activity in this state, as defined in ORS
			 323.010(2) and
			 this rule, but who is not licensed to distribute cigarettes in Oregon, must
			 file with the Department of Revenue reports prescribed by the department on or
			 before the 20th day of January, April, July and October. Those reports must
			 contain the following information regarding each shipment of cigarettes that
			 occurred during the quarter:
(a) The business
			 name, address and identification number of the person engaging in cigarette
			 activity;
(b) The source and
			 destination of the shipment of cigarettes;
(c) The transporter's business name and
			 address;
(d) The dates the
			 cigarettes were shipped;
(e) The
			 total number of cigarettes shipped into and the total number of cigarettes
			 shipped out of Oregon;
(f) The
			 number of cigarettes in the taxpayer's inventory that were located in Oregon at
			 the beginning of the quarter and the number of cigarettes in the taxpayer's
			 inventory that were located in Oregon at the end of the quarter; and
(g) Other information requested on the
			 department's form.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0270 - Extension of Time for Reports

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.365
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0280 - Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants

Current through Register Vol. 63, No. 7, July 1, 2024
The provisions of OAR 150-314.430(1)-(B) 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
				150-314.430(1)-(B).
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.390
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0300 - Civil Penalties for Violation of Cigarette Tax Stamping Provisions

Current through Register Vol. 63, No. 7, July 1, 2024
(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
			 Oregon Laws 2003, chapter 804, section 3; 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).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0305 - Inhalant Delivery Systems

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0310 - Definition of Moist Snuff

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 provisions of this rule apply to distributions of tobacco products that occur
			 after June 30, 2010.
(2) For
			 purposes of ORS 323.500 through
			 323.645, "moist snuff" means:
(a) Any finely cut, ground, milled or
			 powdered tobacco product that is not intended to be smoked or placed in the
			 nasal cavity. It may or may not be contained within small, tea-bag like
			 pouches. Words such as long cut, mid cut, fine cut and snus only describe minor
			 differences of product that fit within this tobacco category.
(b) Any other products containing tobacco
			 that are not intended to be consumed by combustion. Examples include, but are
			 not limited to:
(A) Dissolvable tobacco,
			 which consists of finely-processed tobacco developed in such a way as to allow
			 the substance to dissolve on the tongue or in the mouth and includes strips,
			 sticks, orbs, and compressed tobacco lozenges.
(B) Other chewing tobacco and other leaf
			 tobacco products to which artificial or natural substances have been added
			 during processing. Such substances may include but are not limited to:
			 sweeteners, sugars, molasses, licorice, mint, eucalyptus, tobacco leaf extract,
			 betel nut, catchu, lime, saffron, thickeners, humectants, emulsifiers,
			 colorants, texturizers, preservatives, taste enhancers, firming agents,
			 adhesives, and punk ash. Examples include, but are not limited to:
(i) Shredded tobacco leaves, such as those
			 sweetened and packaged loosely in aluminum lined pouches;
(ii) Plug tobacco, such as enriched tobacco
			 leaves flavored and sweetened with licorice and formed into bricks or flat
			 blocks; and
(iii) Twist tobacco,
			 such as tobacco that is spun and rolled into rope-like strands and to which
			 tobacco leaf extract has been added.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0315 - Little Cigars

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions.
(a) Except as otherwise specifically defined
			 in this rule, the definitions in ORS
			 323.010 apply to this
			 rule.
(b) "Little cigar" means a
			 roll for smoking that is of any size or shape and that is made wholly or in
			 part of tobacco, irrespective of whether the tobacco is pure or flavored,
			 adulterated or mixed with any other ingredient, if the roll has a wrapper made
			 wholly or in greater part of tobacco and if 1,000 of these rolls collectively
			 weigh not more than three pounds.
(c) "Unstamped" means any sealed package of
			 cigarettes, including little cigars, that does not have a valid cigarette stamp
			 affixed.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0320 - Quarterly Tax Discount

Current through Register Vol. 63, No. 7, July 1, 2024
Each tobacco distributor shall retain one and one-half percent
				of the tax due and payable each quarter as an allowance to offset the
				distributor's cost of recordkeeping and reporting.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.505
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0330 - Determining Wholesale Sales Price

Current through Register Vol. 63, No. 7, July 1, 2024
(1) In a transaction between parties who are
			 not related or affiliated and who are presumed to have roughly equal bargaining
			 power, the wholesale sales price is the price paid by the purchaser for the
			 untaxed tobacco products.
(2) If a
			 seller and purchaser are related or affiliated or presumed not to have roughly
			 equal bargaining power, the wholesale sales price is determined based upon
			 comparable wholesale distributors' arm's-length wholesale transactions of
			 similar tobacco products sold to retailers that meet the requirements of
			 section (1).
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.505
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0340 - Extension of Time for Filing Returns

Current through Register Vol. 63, No. 7, July 1, 2024
The time for making or filing a Tobacco Tax Return as required
				by 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 return is not available or is not in the proper form;
(2) Unexpected or unavoidable
			 absence of the person responsible for preparing the return; or
(3) For other reasons beyond the taxpayer's
			 control the return cannot be submitted timely.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.510
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0350 - Exemptions Defined

Current through Register Vol. 63, No. 7, July 1, 2024
The taxes imposed by the Tobacco Products Tax Act shall not
				apply to tobacco products which are stored in a bonded warehouse and which are
				nontax paid under the provisions of chapter 52 of the Internal Revenue Act of
				1954, as amended, or which are sold to United States Army, Air Force, Navy,
				Marine Corps, or Coast Guard exchanges or commissaries and Navy or Coast Guard
				ship's stores, and United States Veterans Administration ship's stores
				maintained under federal bond.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.515
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0360 - When Tobacco Product Distributor's License Required

Current through Register Vol. 63, No. 7, July 1, 2024
A distributor's license is required for each place of business
				at which a person engages in the distribution of tobacco products as defined in
				ORS 323.500. A tobacco product
				distributor's license is required for any person distributing tobacco products
				in Oregon, including:
(1) Bringing or
			 causing to be brought, into this state, tobacco products for sale, storage, use
			 or consumption;
(2) Making,
			 manufacturing, or fabricating tobacco products in this state for sale, storage,
			 use or consumption in this state;
(3) Shipping or transporting tobacco products
			 to retail dealers in this state, to be sold, stored, used or consumed by those
			 retail dealers in this state;
(4)
			 Storing untaxed tobacco products in this state that are intended to be for
			 sale, use or consumption in this state; or
(5) Selling untaxed tobacco products in this
			 state.
(6) A person who files an
			 application for a distributor's license under ORS
			 323.520 must include with the
			 application a written statement certifying that the person will comply with ORS
			 180.483 and
			 180.486 pertaining to tobacco of
			 certain nonparticipating manufacturers.
(7) Tobacco distributor license applications
			 are certified under ORS
			 323.520 by:
(a) Hand signing the application.
(b) An electronic signature (as defined in
			 ORS chapter 84) associated with an application filed in electronic (as defined
			 in ORS chapter 84) form and successfully transmitted to the department, by the
			 applicant.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0370 - Bonding Requirement

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 following entities are required to post security in the form of a surety bond
			 in an amount equal to twice the licensee's average quarterly tobacco tax
			 liability:
(a) A licensee that fails to
			 furnish a tobacco tax return in two consecutive calendar quarters;
(b) A licensee that fails to pay the tobacco
			 products tax in full in two consecutive calendar quarters
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0380 - Other Tobacco Product (OTP) Distributor License Application Denial

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Any person
			 engaging or seeking to engage in the sale of other tobacco products as a
			 distributor, as defined in ORS
			 323.500(6),
			 must obtain an OTP distributor's license. A distributor must obtain a license
			 for each place of business at which the distributor engages in the sale of
			 other tobacco products.
(2) The
			 Department of Revenue may deny a license application if there is false or
			 incomplete information on the application or if the department determines that
			 the applicant will not comply with the provisions of ORS
			 323.500 to
			 323.640. When deciding whether
			 to issue or deny a distributor's license, the department may consider, but is
			 not limited to, the following factors:
(a)
			 Whether the applicant has previously failed to pay a tobacco related tax or any
			 other tax administered by the Oregon Department of Revenue;
(b) Whether the applicant has engaged in
			 conduct punishable as a crime under ORS Chapter 323 or any other state's or
			 federal tobacco laws;
(c) Whether
			 the applicant has violated any part of ORS Chapter 323 or any rule adopted
			 under that chapter.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0390 - Suspension or Revocation of Other Tobacco Product Distributors License; Appeal; Final Notification

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 Department of Revenue may suspend or revoke a distributor license if the
			 department determines that the distributor will not comply with the provisions
			 of ORS 323.500 to
			 323.640. When deciding whether
			 to suspend or revoke a license the department may consider, but is not limited
			 to, the following factors:
(a) Whether the
			 distributor has failed to pay a tobacco related tax;
(b) Whether the distributor has engaged in
			 conduct punishable as a crime under ORS Chapter 323 or any other state's or
			 federal tobacco law; and
(c)
			 Whether the distributor has violated any part of ORS Chapter 323 or any rule
			 adopted under that chapter.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0400 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
As used in ORS
				323.540, "pertinent papers"
				includes invoices of purchase or sale, bills of lading, receipts, reports of
				tax exempt shipments, and Tobacco Tax returns.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  323.540
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0410 - Credit for Tobacco Tax Paid; Refund

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Credit for tax paid will be allowed when
			 tobacco products are:
(a) Shipped to a point
			 outside this state, pursuant to a contract of sale, and delivered by the seller
			 to such out-of-state point by means of:
(A)
			 The United States mail; or
(B) A
			 common carrier licensed by the Federal Highway Administration; or
(C) Facilities operated by the seller.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0420 - Civil Penalties for Violation of Other Tobacco Products Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Department
			 of Revenue may impose civil penalties on any person who violates any provision
			 of Other Tobacco tax law. The violations include, but are not limited to, those
			 described under subsection (3) of this rule.
(2) The following civil penalties will be
			 imposed on a per incident basis for the violations in subsection (3) of this
			 rule:
Incident - Penalty not to exceed
First - Warning notice
Second - $250
Third - $500
Fourth and subsequent - $1,000
(3) The civil penalties outlined in
			 subsection (2) of this rule may be imposed for the following violations of ORS
			 323.500 to
			 323.645:
(a) ORS
			 323.520: Failure by a
			 distributor to apply for and obtain a distributor's license;
(b) ORS
			 323.530: Failure to display a
			 license at the business location for which it was issued;
(c) ORS
			 323.538: Failure by distributor
			 to provide a sales invoices containing the following:
(A) Name and address of the seller;
(B) Name and address of the
			 purchaser;
(C) Quantity and
			 product description of the tobacco products;
(D) Price paid for the tobacco products;
(E) Any discount applied in
			 determining the price paid for the tobacco products;
(F) The applicable license identification
			 number for the distributor;
(G) A
			 certified statement by the distributor that all taxes due under ORS
			 323.500 to
			 323.645 have been or will be
			 paid.
(d) ORS
			 323.540: Failure of distributors
			 or any persons dealing in, transporting or storing tobacco products in this
			 state to:
(A) Keep on premises records,
			 receipts, and invoices of product held, purchased, manufactured, brought in or
			 caused to be brought in from outside this state or shipped or transported to
			 retail dealers in this state, and of all sales of tobacco products made, except
			 to consumers; and
(B) Keep all
			 books and records for the required five years after initial date of sale.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0430 - Civil Penalties for Failure to Pay Other Tobacco Products Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Department
			 of Revenue may assess a civil penalty against any person who is required to
			 comply with ORS 323.500 to
			 323.645 and who fails to pay the
			 other tobacco products tax.
(2) For
			 purposes of ORS 323.630 and this rule, each
			 tobacco product distributed in violation of ORS
			 323.500 to
			 323.645 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 item - $1,000
Third - $50 per item - $1,000
Fourth - $100 per item - $1,000
Fifth and subsequent - $1,000 per item - $1,000
(b) Distributors will be assessed
			 a minimum penalty of $1,000 for the second and any subsequent
			 incidents.