Or. Admin. R. 150-323-0320 - Quarterly Tax Discount

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.


Or. Admin. R. 150-323-0320
RD 6-1985, f. 12-26-85, cert. ef. 12-31-85; Renumbered from 150-323.505, REV 73-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 323.505

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.

No prior version found.