Or. Admin. R. 150-323-0050 - When Cigarette Wholesaler's License is Required; Denial of Application

Current through Register Vol. 61, No. 4, April 1, 2022

(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;
(3) If the applicant is other than an individual, the department will apply the factors described in subsection (2) both to the applicant and, if the applicant is an organization, to the individual(s) within the organization with the primary responsibility for ensuring compliance with cigarette tax laws;
(4) If the department denies a license application, the applicant has 30 calendar days from the date of denial to file an appeal in the manner provided in ORS 305.404 to 305.560.

Notes

Or. Admin. R. 150-323-0050
REV 6-2004, f. 7-30-04, cert. ef. 7-31-04; REV 9-2010, f. 7-23-10, cert. ef. 7-31-10; Renumbered from 150-323.107, REV 72-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100 & 323.440

Stats. Implemented: ORS 323.107

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