Oregon Administrative Rules › Chapter 137 - DEPARTMENT OF JUSTICE › Division 105 - NON-PARTICIPATING MANUFACTURERS › Section 137-105-0015 - Equity Assessment Payment and Certification

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Beginning in sales year 2024, each
			 tobacco product manufacturer that is required to make equity assessment
			 payments pursuant to Oregon Laws 2023, chapter 401, section 8 shall make the
			 payments in quarterly installments for each of the following periods of the
			 year: January 1 through March 31; April 1 through June 30; July 1 through
			 September 30; and October 1 through December 31.
(2) The quarterly installments shall be made
			 no later than 15 days after the end of each quarter to the Oregon Health
			 Authority.
(3) The calculation for
			 the equity assessment for any given quarter will be based on the number of
			 units sold by the tobacco product manufacturer during the corresponding
			 quarter, as adjusted for inflation pursuant to Oregon Laws 2023, chapter 401,
			 section 8.
(4) Each tobacco product
			 manufacturer that is required to make equity assessment payments shall provide
			 notice to the Attorney General with official notification of the quarterly
			 payment by filing an Oregon Quarterly Equity Assessment Compliance Certificate
			 and Affidavit no later than the 25th after the end of each quarter.
(5) Each tobacco product manufacturer that is
			 required to make equity assessment payments shall reconcile their units sold
			 and quarterly payments each year. Any additional payments are due to the Oregon
			 Health Authority no later than the 15th day of April following the sales year
			 at issue. Regardless of whether an additional payment is owed, tobacco product
			 manufacturers shall submit an Oregon Annual Equity Assessment Compliance
			 Certificate and Affidavit to the Office of the Attorney General no later than
			 the 30th day of April following the sales year at issue.
(6) The Equity Assessment Compliance
			 Certificates shall identify the quantity of units sold in Oregon by brand
			 family and distributor for the reporting period. The Attorney General may at
			 any time require a tobacco product manufacturer to produce all invoices and
			 documentation of sales, sales reports from importers or distributors, and other
			 information relied upon in filing a Quarterly or Annual Equity Assessment
			 Compliance Certificates.
(7) If a
			 tobacco product manufacturer claims that it has inadvertently paid more than is
			 required by Oregon Laws 2023, chapter 401, section 8, it may make a request to
			 the Attorney General for a credit of the excess not later than three years
			 after the initial payment. The following procedures apply:
(a) The request must be in writing and must
			 be accompanied by supporting documentation which establishes compliance with by
			 Oregon Laws 2023, chapter 401, section 8 and the basis for the request. The
			 supporting documentation must include:
(i) An
			 explanation of why the initial certificate of compliance and payment were in
			 error;
(ii) An amended certificate
			 of compliance for the year at issue;
(iii) Invoices and other documentation of
			 sales into Oregon that the manufacturer relied upon in completing the amended
			 certificate of compliance and credit request;
(iv) Agreement by the manufacturer that if
			 additional units sold are discovered, the manufacturer will make the additional
			 payment within ten days of a notice of deficiency; and
(v) Any other documents or information that
			 the manufacturer determines are necessary for the Attorney General to consider
			 in reviewing the request.