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.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 323.505

History

Renumbered from 150-323.505, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16
RD 6-1985, f. 12-26-85, cert. ef. 12-31-85