Or. Admin. Code § 137-105-0020 - Escrow Deposits
(1)
Each tobacco product manufacturer shall make the escrow deposits required by
ORS 323.806 for the 2023 and earlier sales years in quarterly payments for each
of the following periods of the year: January 1 through March 31; April 1
through June 30; July 1 through September 30; and October 1 through December
31. The quarterly escrow payments shall be made no later than 15 days after the
end of each quarter.
(2) The
calculation for the amount of the escrow deposit required for deposit into the
qualified escrow fund for any given quarter will be based on the number of
units sold by the tobacco product manufacturer during the corresponding
quarter, as adjusted for inflation pursuant to ORS
323.806(2)(a)(A)-(E).
(3)
Nonparticipating tobacco manufacturers must provide the Attorney General with
official notification of the quarterly escrow deposit by filing an Oregon
Quarterly Escrow Compliance Certificate and Affidavit with the Office of the
Attorney General no later than the 10th day after the deadline for which an
escrow deposit is required.
(4)
Nonparticipating tobacco manufacturers must provide the Attorney General with
official notification of the annual escrow deposit by filing an Oregon Annual
Escrow Compliance Certificate and Affidavit with the Office of the Attorney
General no later than the 30th day of April following the reporting
year.
(5) The Attorney General may
at any time, upon written request, require a tobacco product manufacturer to
produce all invoices and documentation of sales and other information relied
upon in filing a Quarterly or Annual Escrow Compliance Certificate.
(6) If a non-participating manufacturer
claims that it has inadvertently deposited more money into its qualified escrow
account than is required by ORS 323.806, it may make a request to the Attorney
General for a refund of the excess not later than three years after the initial
deposit was due for the relevant year of sales.
(7) The request described in paragraph 6 must
be in writing and must be accompanied by supporting documentation which
establishes compliance with ORS 323.806 and the basis for the request. The
supporting documentation must include:
(a) An
explanation of why the initial certificate of compliance and escrow deposit
were in error;
(b) An amended
certificate of compliance for the year at issue;
(c) Invoices and other documentation of sales
into Oregon that the manufacturer relied upon in completing the amended
certificate of compliance and release request;
(d) Agreement by the manufacturer that if
additional units sold are discovered, the manufacturer will deposit funds
within ten days of a notice of deficiency; and
(e) Any other documents or information that
the manufacturer determines are necessary for the Attorney General to consider
in reviewing the request.
(8) The Attorney General shall review the
request described in paragraph 6 and issue a decision within sixty days of
receipt of the request.
(a) If the Attorney
General denies the request, in whole or in part, the decision shall include a
statement of the reasons for the denial. A tobacco product manufacturer or
entity that has complied with subsection (7) of this rule and is aggrieved by a
determination denying the request for refund may file a petition for judicial
review of the Attorney General's decision as provided in ORS 183.484.
(b) If the Attorney General grants the
request in whole or in part, and the request relates to a quarterly deposit for
the current sales year, the manufacturer is not eligible for a refund. However,
the manufacturer may apply the excess amount to a subsequent quarterly payment
due within the same sales year.
(c)
If the Attorney General grants the request in whole or in part, and the request
relates to a prior sales year, the Attorney General will send a copy of the
determination to the financial institution holding the funds in escrow with
instructions to release the amount the Attorney General determined was in
excess.
Notes
Statutory/Other Authority: ORS 180.445
Statutes/Other Implemented: ORS 323.806
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