Oregon Administrative Code

150-323-0020 Allowance of Sales within this State of Cigarettes Stamped with other States’ Indicia (1) Generally, cigarettes sold by a wholesale cigarette distributor within this state must be stamped with an Oregon cigarette stamp. If sold to a retailer of another state, the cig…

150-323-0030 When Distributor’s License Required A distributor's license is required for each place of business at which a person engages in the distribution of cigarettes as defined in ORS 323.015(2). A distributor's license is required for any person distributing cigarettes in …

150-323-0040 Certification Applicant Will Comply with Requirements (1) A person who files an application for a distributor's license under ORS 323.105 must include with the application a written statement certifying that the person will comply with 180.435 and 180.440 pertaining …

150-323-0050 When Cigarette Wholesaler’s License is Required; Denial of Application (1) Any person selling cigarettes as defined in ORS 323.010(17) must obtain a cigarette wholesaler’s license. A wholesaler must obtain a license for each place of business at which the wholesaler …

150-323-0060 Security Bond Requirements for Cigarette Distributors (1) A purchase may not exceed a bond or other security amount if a licensee or applicant for a license elects to pay for cigarette tax stamps on deferred status. The amount of the bond or other security will be eq…

150-323-0070 Denial of a Cigarette Distributor’s License (1) Any person engaging or seeking to engage in the sale of cigarettes as a distributor as defined in ORS 323.015 must obtain a cigarette distributor’s license. A distributor must obtain a license for each place of business…

150-323-0080 Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification The Department of Revenue may suspend or revoke a distributor or wholesaler license if the department determines that the distributor or whole…

150-323-0090 Tax Stamp Units of Sale; Minimum Sales (1) The Department of Revenue will sell cigarette tax stamps only to licensed distributors and their properly authorized employees whose signature cards are in the possession of the designated agent of the department. The depart…

150-323-0100 Manner of Affixing Stamps (1) The department will sell the following cigarette tax stamp types and denominations: (a) A heat-applied decal tax stamp with the denominated value of 20 units per pack. (b) A heat-applied decal tax stamp with the denominated value of 25 u…

150-323-0110 Definition of “Appropriate Stamp” As required by ORS 323.160(3), an appropriate stamp must be affixed to each package of cigarettes prior to the distribution of the cigarette; for purposes of that requirement an “appropriate stamp” is considered to be more than 50 pe…

150-323-0120 Responsibility for Affixing of Tax Stamps (1) The distributor that first distributes cigarettes to anyone in the state of Oregon must affix the required tax stamps to the packs of cigarettes. This requirement applies to distributors that are physically located inside…

150-323-0130 Payment Type for Cigarette Stamps Every licensed distributor purchasing tax stamps from the department must pay for the stamps with cash, cashier’s check, money order, or an electronic form of payment such as credit card, debit card, or electronic funds transfer (ACH…

150-323-0140 Deferred Payment Purchases; Bond Requirement; Credit Authorization; Return of Bond (1) To purchase tax stamps on a deferred payment basis a distributor must file an application with the Department of Revenue on a form prescribed by the department. (2) A security bond…

150-323-0150 Written Authorization for Cigarette Stamp Purchases A distributor shall authorize those persons who may order stamps for the distributor’s account. Authorization must be submitted electronically, through the distributor’s online taxpayer account. The distributor’s au…

150-323-0160 Restoration of Deferred Payment Plan Privileges for Purchasing Cigarette Tax Stamps When the privilege of purchasing tax stamps on the deferred payment plan has been suspended by the Department of Revenue as provided in ORS 323.190, the suspension will remain in effe…

150-323-0170 Vending Machine Visibility Requirements Packages of cigarettes shall be placed in vending machines in such a manner that, if any package is visible while in the machine, the state cigarette tax stamp affixed thereto also shall be clearly visible. Any vending machine …

150-323-0180 Segregation of Cigarette Inventories (1) The following rules apply to inventories of cigarettes held by distributors: (a) Untaxed cigarettes must be stored in an area separate from cigarettes bearing tax stamps. (b) Cigarettes stamped with the tax stamp of another st…

150-323-0190 Cigarette Invoice Requirements (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 a…

150-323-0200 Permit Required for Transportation of Untaxed Cigarettes Inside Oregon (1) Transporters, as defined in ORS 323.010(9), must apply to the department for a permit to transport untaxed cigarettes on Oregon highways, roads or streets. This application must be on the form…

150-323-0210 Cigarettes Damaged in Transit The following procedure may be used in lieu of payment of tax and claim for refund: (1) Untaxed cigarettes damaged while being transported from the manufacturer to a bonded warehouse may be: (a) Returned to the manufacturer without the i…

150-323-0220 Refund of Value of Unused or Mutilated, but Identifiable, Stamps When accompanied by a properly executed claim for refund, on forms supplied by the Department, a refund equal to the denominated value, less the discount allowed, will be made on all returned, unused or…

150-323-0230 Refund Value of Stamps on Unsalable and Misstamped Cigarette Packages and Cartons (1) Refund provisions of the cigarette tax act apply only to duly licensed Oregon cigarette distributors. Unsalable stamped cigarettes may include product no longer approved for sale in…

150-323-0240 Refund of Overpayments Refund of overpayments on a Distributor’s Cigarette Tax Account may be made when an audit determines a net overpayment has been made during the audit period, and the distributor files a claim for such refund within six months of the date the de…

150-323-0250 Distributor’s Reports — Generally (1) On or after January 1, 2000, every distributor shall quarterly file, on or before the 20th day of April, July, October and January, on forms prescribed by the department, reports containing such information as is required on the …

150-323-0260 Reports of Cigarette Tax Activity in Oregon (1) A person who engages in cigarette tax activity in this state, as defined in ORS 323.010(2) and this rule, but who is not licensed to distribute cigarettes in Oregon, must file with the Department of Revenue reports pres…

150-323-0270 Extension of Time for Reports The time for making or filing a cigarette tax report under this chapter may be extended for one month providing the taxpayer provides a written request for extension within or prior to the period for which an extension may be granted, an…

150-323-0280 Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants The provisions of OAR 150-314-0277 shall be followed to secure payment of deficiency determinations given under ORS 323.380(6) and of taxes determined under OR…

150-323-0290 Civil Penalties for Violation of Cigarette Tax Provisions (1) The Department of Revenue may impose civil penalties on any person who violates any provision of cigarette tax law. The violations include, but are not limited to, those described under subsection (3) of t…

150-323-0300 Civil Penalties for Violation of Cigarette Tax Stamping Provisions (1) The Department of Revenue may assess a civil penalty against any person who is required to comply with ORS 323.005 to 323.482 and who: (a) Fails to prepay cigarette taxes by purchasing stamps from…

150-323-0305 Inhalant Delivery Systems (1) Definitions. (a) Except as otherwise specifically defined in this rule, the definitions in ORS 323.500 apply to this rule. (b) “Form 531” means the Oregon Quarterly Tax Return for Tobacco Products (for non-licensed individual or business…

150-323-0307 Oral Nicotine Products (1) Definitions. (a) In addition to the definitions in ORS 323.500, the following definitions apply to this rule. (b) “Department” means the Oregon Department of Revenue. (c) “Form 531” means the Oregon Quarterly Tax Return for Tobacco Products…

150-323-0310 Definition of Moist Snuff (1) The provisions of this rule apply to distributions of tobacco products that occur after June 30, 2010. (2) For purposes of ORS 323.500 through 323.645, “moist snuff” means: (a) Any finely cut, ground, milled or powdered tobacco product t…

150-323-0315 Little Cigars (1) Definitions. (a) Except as otherwise specifically defined in this rule, the definitions in ORS 323.010 apply to this rule. (b) “Little cigar” means a roll for smoking that is of any size or shape and that is made wholly or in part of tobacco, irresp…

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. Statutory/Other Authority: ORS 305.100 Statutes/Other Implem…

150-323-0330 Determining Wholesale Sales Price (1) In a transaction between parties who are not related or affiliated and who are presumed to have roughly equal bargaining power, the wholesale sales price is the price paid by the purchaser for the untaxed tobacco products. (2) If…

150-323-0340 Extension of Time for Filing Returns The time for making or filing a Tobacco Tax Return as required by this chapter may be extended for one month providing the taxpayer provides a written request for extension within or prior to the period for which an extension may …

150-323-0350 Exemptions Defined The taxes imposed by the Tobacco Products Tax Act shall not apply to tobacco products which are stored in a bonded warehouse and which are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended, or which are …

150-323-0360 When Tobacco Product Distributor’s License Required A distributor's license is required for each place of business at which a person engages in the distribution of tobacco products as defined in ORS 323.500. A tobacco product distributor's license is required for any…

150-323-0370 Bonding Requirement (1) The following entities are required to post security in the form of a surety bond in an amount equal to twice the licensee’s average quarterly tobacco tax liability: (a) A licensee that fails to furnish a tobacco tax return in two consecutive …

150-323-0380 Other Tobacco Product (OTP) Distributor License Application Denial (1) Any person engaging or seeking to engage in the sale of other tobacco products as a distributor, as defined in ORS 323.500(6), must obtain an OTP distributor’s license. A distributor must obtain a…

150-323-0390 Suspension or Revocation of Other Tobacco Product Distributors License; Appeal; Final Notification (1) The Department of Revenue may suspend or revoke a distributor license if the department determines that the distributor will not comply with the provisions of ORS 3…

150-323-0400 Definitions As used in ORS 323.540, “pertinent papers” includes invoices of purchase or sale, bills of lading, receipts, reports of tax exempt shipments, and Tobacco Tax returns. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.540 History: …

150-323-0410 Credit for Tobacco Tax Paid; Refund (1) Credit for tax paid will be allowed when tobacco products are: (a) Shipped to a point outside this state, pursuant to a contract of sale, and delivered by the seller to such out-of-state point by means of: (A) The United States…

150-323-0420 Civil Penalties for Violation of Other Tobacco Products Tax (1) The Department of Revenue may impose civil penalties on any person who violates any provision of Other Tobacco tax law. The violations include, but are not limited to, those described under subsection (3…

150-323-0430 Civil Penalties for Failure to Pay Other Tobacco Products Tax (1) The Department of Revenue may assess a civil penalty against any person who is required to comply with ORS 323.500 to 323.645 and who fails to pay the other tobacco products tax. (2) For purposes of OR…

150-323-0500 Tobacco Products and Inhalant Delivery System Retail Licensure: Application, Renewal, Fee (1) Definitions (a) The definitions in ORS 431A.190 apply to the terms used in this rule, in addition to the following definitions. (b) “Annual DOR license application fee” mean…

150-323-0510 Tobacco Products and Inhalant Delivery System Retail Licensure: Premises Requiring License (1) Definitions (a) The definitions in Oregon Laws 2021, chapter 586, section 1, and OAR 150-323-0500 apply to the terms used in this rule, in addition to the following definit…

150-323-0520 Tobacco Products and Inhalant Delivery System Retail Licensure: Civil Penalties, Penalties on the License, Penalties for Unlicensed Retail Activity (1) Definitions (a) The definitions in Oregon Laws 2021, chapter 586, section 1 apply to the terms used in this rule, i…

150-324-0010 Applicability Limited to Natural Gas Production OAR 150-324-0010 to 150-324-0035 are applicable to natural gas production within the State of Oregon. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 324.050 History: Renumbered from 150-324.050-(…

150-324-0015 Production Unit for Calculation and Reporting (1) The “net gas produced and saved” from an individual well is the total gas produced and saved from that well less that gas used for purposes enumerated in ORS 324.110(3). (2) Production of natural gas shall be measured…