Or. Admin. R. 150-323-0160 - Restoration of Deferred Payment Plan Privileges for Purchasing Cigarette Tax Stamps
Current through Register Vol. 61, No. 4, April 1, 2022
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
The following state regulations pages link to this page.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.