Or. Admin. Code § 150-323-0150

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

Section 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 authorization to the named persons shall continue in effect until notice of revocation of the authority is received by the department. Revocation of authority to purchase stamps must also be submitted electronically, through the distributor's online taxpayer account.

Or. Admin. Code § 150-323-0150

6-66; 9-71; RD 8-1984, f. 12-5-84, cert. ef. 12-31-84; REV 6-1999, f. 12-1-99, cert. ef. 12-31-99; Renumbered from 150-323.180, REV 72-2016, f. 8-15-16, cert. ef. 9/1/2016; REV 79-2016, f. 12-28-16, cert. ef. 1/1/2017

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 323.180