Or. Admin. Code § 150-323-0320 - Quarterly Tax Discount

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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.

Notes

Or. Admin. Code § 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

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