ORS 180.483: Distributor obligations; Attorney General and Department of Revenue information sharing; nonparticipating manufacturer escrow requirements.

(1) Not later than 20 days after the end of each calendar quarter, and more frequently if so directed by the Attorney General, a distributor of smokeless tobacco products subject to the requirements of ORS 323.500 to 323.645 shall report such information as the Attorney General requires to facilitate compliance by tobacco product manufacturers with this section and ORS 180.471, 180.474, 180.477, 180.480, 180.486 and 323.816 and with rules adopted under ORS 180.489 and 180.491. The information shall include, but need not be limited to, a list of the total number of units sold of smokeless tobacco products for which the distributor paid the tax due during the previous calendar quarter. (2) A distributor shall maintain for a period of five years all invoices and documentation of sales of smokeless tobacco products manufactured by nonparticipating manufacturers and any other information relied upon in reporting to the Attorney General under subsection (1) of this section. The distributor shall make the invoices and other documentation available to the Attorney General upon request. (3) A distributor shall provide the Attorney General with an electronic mail address so that the Attorney General may notify the distributor of the information required under subsections (1) and (7) of this section. (4) The Attorney General and the Department of Revenue may share with each other information received under this section and ORS 180.471, 180.474 and 323.520 and may share such information with federal, state or local agencies for purposes of enforcement of this section and ORS 180.471, 180.474, 180.477, 180.480, 180.486 and 323.816, rules adopted under ORS 180.489 and 180.491 and corresponding laws of other states. (5) The Attorney General may at any time require a nonparticipating manufacturer to produce proof from the financial institution in which the nonparticipating manufacturer has established a qualified escrow fund for the purpose of compliance with ORS 323.816 of the amount of moneys in the fund, exclusive of interest, the amount and date of each deposit and the amount and date of each withdrawal from the fund. (6) The Attorney General shall, upon request of a nonparticipating manufacturer whose compliance with escrow requirements is at issue, provide the manufacturer with copies of all documents upon which any proposed addition to the escrow is based. Documents required to be provided under this subsection include, but are not necessarily limited to, reports under this section from distributors. The information provided to the manufacturer under this subsection may not include information about products of any tobacco product manufacturer other than the one to whom the information is provided. The information may be used only for the purpose of determining the appropriate amount of escrow deposits. (7) The Attorney General may require a distributor or a tobacco product manufacturer to submit any additional information, including, but not limited to, samples of the packaging and labeling of each smokeless tobacco product manufactured or distributed, to enable the Attorney General to determine whether a tobacco product manufacturer is in compliance with this section and ORS 180.471, 180.474, 180.477, 180.480, 180.486 and 323.816 and with rules adopted under ORS 180.489 and 180.491. [2009 c.717 §12]