OAR 150-323: Cigarette Taxes

49 rules in Division 323, Chapter 150 (Department of Revenue).

  1. OAR 150-323-0010: Exemption of Cigarette Sales in Interstate or Foreign Commerce
  2. OAR 150-323-0020: Allowance of Sales within this State of Cigarettes Stamped with other States’ Indicia
  3. OAR 150-323-0030: When Distributor’s License Required
  4. OAR 150-323-0040: Certification Applicant Will Comply with Requirements
  5. OAR 150-323-0050: When Cigarette Wholesaler’s License is Required; Denial of Application
  6. OAR 150-323-0060: Security Bond Requirements for Cigarette Distributors
  7. OAR 150-323-0070: Denial of a Cigarette Distributor’s License
  8. OAR 150-323-0080: Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification
  9. OAR 150-323-0090: Tax Stamp Units of Sale; Minimum Sales
  10. OAR 150-323-0100: Manner of Affixing Stamps
  11. OAR 150-323-0110: Definition of “Appropriate Stamp”
  12. OAR 150-323-0120: Responsibility for Affixing of Tax Stamps
  13. OAR 150-323-0130: Payment Type for Cigarette Stamps
  14. OAR 150-323-0140: Deferred Payment Purchases; Bond Requirement; Credit Authorization; Return of Bond
  15. OAR 150-323-0150: Written Authorization for Cigarette Stamp Purchases
  16. OAR 150-323-0160: Restoration of Deferred Payment Plan Privileges for Purchasing Cigarette Tax Stamps
  17. OAR 150-323-0170: Vending Machine Visibility Requirements
  18. OAR 150-323-0180: Segregation of Cigarette Inventories
  19. OAR 150-323-0190: Cigarette Invoice Requirements
  20. OAR 150-323-0200: Permit Required for Transportation of Untaxed Cigarettes Inside Oregon
  21. OAR 150-323-0210: Cigarettes Damaged in Transit
  22. OAR 150-323-0220: Refund of Value of Unused or Mutilated, but Identifiable, Stamps
  23. OAR 150-323-0230: Refund Value of Stamps on Unsalable and Misstamped Cigarette Packages and Cartons
  24. OAR 150-323-0240: Refund of Overpayments
  25. OAR 150-323-0250: Distributor’s Reports — Generally
  26. OAR 150-323-0260: Reports of Cigarette Tax Activity in Oregon
  27. OAR 150-323-0270: Extension of Time for Reports
  28. OAR 150-323-0280: Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants
  29. OAR 150-323-0290: Civil Penalties for Violation of Cigarette Tax Provisions
  30. OAR 150-323-0300: Civil Penalties for Violation of Cigarette Tax Stamping Provisions
  31. OAR 150-323-0305: Inhalant Delivery Systems
  32. OAR 150-323-0307: Oral Nicotine Products
  33. OAR 150-323-0310: Definition of Moist Snuff
  34. OAR 150-323-0315: Little Cigars
  35. OAR 150-323-0320: Quarterly Tax Discount
  36. OAR 150-323-0330: Determining Wholesale Sales Price
  37. OAR 150-323-0340: Extension of Time for Filing Returns
  38. OAR 150-323-0350: Exemptions Defined
  39. OAR 150-323-0360: When Tobacco Product Distributor’s License Required
  40. OAR 150-323-0370: Bonding Requirement
  41. OAR 150-323-0380: Other Tobacco Product (OTP) Distributor License Application Denial
  42. OAR 150-323-0390: Suspension or Revocation of Other Tobacco Product Distributors License; Appeal; Final Notification
  43. OAR 150-323-0400: Definitions
  44. OAR 150-323-0410: Credit for Tobacco Tax Paid; Refund
  45. OAR 150-323-0420: Civil Penalties for Violation of Other Tobacco Products Tax
  46. OAR 150-323-0430: Civil Penalties for Failure to Pay Other Tobacco Products Tax
  47. OAR 150-323-0500: Tobacco Products and Inhalant Delivery System Retail Licensure: Application, Renewal, Fee
  48. OAR 150-323-0510: Tobacco Products and Inhalant Delivery System Retail Licensure: Premises Requiring License
  49. OAR 150-323-0520: Tobacco Products and Inhalant Delivery System Retail Licensure: Civil Penalties, Penalties on the License, Penalties for Unlicensed Retail Activity