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Oregon Administrative Rules

Division 323

Or. Admin. R. ch. 150, div. 323

Cigarette Taxes

Department of Revenue

0010Exemption of Cigarette Sales in Interstate or Foreign Commerce 0020Allowance of Sales within this State of Cigarettes Stamped with other States’ Indicia 0030When Distributor’s License Required 0040Certification Applicant Will Comply with Requirements 0050When Cigarette Wholesaler’s License is Required; Denial of Application 0060Security Bond Requirements for Cigarette Distributors 0070Denial of a Cigarette Distributor’s License 0080Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification 0090Tax Stamp Units of Sale; Minimum Sales 0100Manner of Affixing Stamps 0110Definition of “Appropriate Stamp”0120Responsibility for Affixing of Tax Stamps 0130Payment Type for Cigarette Stamps 0140Deferred Payment Purchases; Bond Requirement; Credit Authorization; Return of Bond 0150Written Authorization for Cigarette Stamp Purchases 0160Restoration of Deferred Payment Plan Privileges for Purchasing Cigarette Tax Stamps 0170Vending Machine Visibility Requirements 0180Segregation of Cigarette Inventories 0190Cigarette Invoice Requirements 0200Permit Required for Transportation of Untaxed Cigarettes Inside Oregon 0210Cigarettes Damaged in Transit 0220Refund of Value of Unused or Mutilated, but Identifiable, Stamps 0230Refund Value of Stamps on Unsalable and Misstamped Cigarette Packages and Cartons 0240Refund of Overpayments 0250Distributor’s Reports — Generally 0260Reports of Cigarette Tax Activity in Oregon 0270Extension of Time for Reports 0280Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants 0290Civil Penalties for Violation of Cigarette Tax Provisions 0300Civil Penalties for Violation of Cigarette Tax Stamping Provisions 0305Inhalant Delivery Systems 0307Oral Nicotine Products 0310Definition of Moist Snuff 0315Little Cigars 0320Quarterly Tax Discount 0330Determining Wholesale Sales Price 0340Extension of Time for Filing Returns 0350Exemptions Defined 0360When Tobacco Product Distributor’s License Required 0370Bonding Requirement 0380Other Tobacco Product (OTP) Distributor License Application Denial 0390Suspension or Revocation of Other Tobacco Product Distributors License; Appeal; Final Notification 0400Definitions 0410Credit for Tobacco Tax Paid; Refund 0420Civil Penalties for Violation of Other Tobacco Products Tax 0430Civil Penalties for Failure to Pay Other Tobacco Products Tax 0500Tobacco Products and Inhalant Delivery System Retail Licensure: Application, Renewal, Fee 0510Tobacco Products and Inhalant Delivery System Retail Licensure: Premises Requiring License 0520Tobacco Products and Inhalant Delivery System Retail Licensure: Civil Penalties, Penalties on the License, Penalties for Unlicensed Retail Activity