Or. Admin. Code § 137-105-0030

Current through Register Vol. 63, No. 12, December 1, 2024

Section 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.

Or. Admin. Code § 137-105-0030

DOJ 9-2004, f. & cert. ef. 5-25-04; DOJ 13-2016, f. & cert. ef. 11/17/2016

Stat. Auth.: ORS 180.445

Stats. Implemented: