OAR 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 effect until the department issues written notice that the deferred payment plan has been restored. Paying the delinquency alone will not necessarily restore the privilege of utilizing the deferred payment plan.