Oregon Administrative Rules
Chapter 137 - DEPARTMENT OF JUSTICE
Division 105 - NON-PARTICIPATING MANUFACTURERS
Section 137-105-0020 - Escrow Deposits

Universal Citation: OR Admin Rules 137-105-0020

Current through Register Vol. 63, No. 9, September 1, 2024

(1) Each tobacco product manufacturer shall make the escrow deposits required by ORS 323.806 for the 2023 and earlier sales years in quarterly payments for each of the following periods of the year: January 1 through March 31; April 1 through June 30; July 1 through September 30; and October 1 through December 31. The quarterly escrow payments shall be made no later than 15 days after the end of each quarter.

(2) The calculation for the amount of the escrow deposit required for deposit into the qualified escrow fund for any given quarter will be based on the number of units sold by the tobacco product manufacturer during the corresponding quarter, as adjusted for inflation pursuant to ORS 323.806(2)(a)(A)-(E).

(3) Nonparticipating tobacco manufacturers must provide the Attorney General with official notification of the quarterly escrow deposit by filing an Oregon Quarterly Escrow Compliance Certificate and Affidavit with the Office of the Attorney General no later than the 10th day after the deadline for which an escrow deposit is required.

(4) Nonparticipating tobacco manufacturers must provide the Attorney General with official notification of the annual escrow deposit by filing an Oregon Annual Escrow Compliance Certificate and Affidavit with the Office of the Attorney General no later than the 30th day of April following the reporting year.

(5) The Attorney General may at any time, upon written request, require a tobacco product manufacturer to produce all invoices and documentation of sales and other information relied upon in filing a Quarterly or Annual Escrow Compliance Certificate.

(6) If a non-participating manufacturer claims that it has inadvertently deposited more money into its qualified escrow account than is required by ORS 323.806, it may make a request to the Attorney General for a refund of the excess not later than three years after the initial deposit was due for the relevant year of sales.

(7) The request described in paragraph 6 must be in writing and must be accompanied by supporting documentation which establishes compliance with ORS 323.806 and the basis for the request. The supporting documentation must include:

(a) An explanation of why the initial certificate of compliance and escrow deposit were in error;

(b) An amended certificate of compliance for the year at issue;

(c) Invoices and other documentation of sales into Oregon that the manufacturer relied upon in completing the amended certificate of compliance and release request;

(d) Agreement by the manufacturer that if additional units sold are discovered, the manufacturer will deposit funds within ten days of a notice of deficiency; and

(e) Any other documents or information that the manufacturer determines are necessary for the Attorney General to consider in reviewing the request.

(8) The Attorney General shall review the request described in paragraph 6 and issue a decision within sixty days of receipt of the request.

(a) If the Attorney General denies the request, in whole or in part, the decision shall include a statement of the reasons for the denial. A tobacco product manufacturer or entity that has complied with subsection (7) of this rule and is aggrieved by a determination denying the request for refund may file a petition for judicial review of the Attorney General's decision as provided in ORS 183.484.

(b) If the Attorney General grants the request in whole or in part, and the request relates to a quarterly deposit for the current sales year, the manufacturer is not eligible for a refund. However, the manufacturer may apply the excess amount to a subsequent quarterly payment due within the same sales year.

(c) If the Attorney General grants the request in whole or in part, and the request relates to a prior sales year, the Attorney General will send a copy of the determination to the financial institution holding the funds in escrow with instructions to release the amount the Attorney General determined was in excess.

Statutory/Other Authority: ORS 180.445

Statutes/Other Implemented: ORS 323.806

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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