Or. Admin. Code § 137-105-0030 - Distributor Reports
(1) No
later than the 15th day following the end of each month, each distributor shall
report to the Attorney General the total number of cigarettes, littler cigars,
and ounces of roll your own tobacco sold on which the distributor affixed tax
stamps or otherwise paid the tax due during the reporting month.
(2) Reports under section 1 of this rule
should not include cigarettes, little cigars, or roll your own tobacco that
were tax paid at the time the distributor acquired them.
(3) In making the reports required by section
1 of this rule, the distributor shall certify that the information provided is
true and accurate.
(4) The
Department of Justice shall promulgate a form entitled Brand Specific Report
for Cigarettes, Little Cigars, and Roll-Your-Own Product with Oregon Tax Paid
for All Manufacturers. Distributors shall use the Brand Specific Report for
Cigarettes, Little Cigars, and Roll-Your-Own Product with Oregon Tax Paid for
All Manufacturers form for reports required by section 1 of this rule. Brand
Specific Report for Cigarettes, Little Cigars, and Roll-Your-Own Product with
Oregon Tax Paid for All Manufacturers forms shall be mailed to Department of
Justice, Civil Enforcement, 1162 Court Street NE, Salem, Oregon 97301.
Notes
Stat. Auth.: ORS 180.445
Stats. Implemented:
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