Or. Admin. R. 150-323-0190 - Cigarette Invoice Requirements
Current through Register Vol. 61, No. 4, April 1, 2022
(1) Any "distributor" as defined in ORS
323.015(2) and
any "dealer" as defined in 323.010(5) in this state must keep sales invoices
related to cigarette transactions.
(2) The required sales invoice must contain
the following:
(a) Name and address of the
seller;
(b) Name and address of
the purchaser;
(c) Date of the
sale;
(d) Quantity and description
of cigarette products;
(e) Price
paid for cigarette products; and
(f) The applicable license identification
number of the distributor and/or wholesaler.
(3) Records must be preserved for five years
from the time to which it relates and must be made available for inspection by
representatives of the department. Per ORS
323.245, failure to comply could
result in forfeiture of cigarettes.
Notes
Stat. Auth.: ORS 305.100 & 323.220
Stats. Implemented: ORS 323.220
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