Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 323 - CIGARETTE TAXES
- Section 150-323-0010 - Exemption of Cigarette Sales in Interstate or Foreign Commerce
- Section 150-323-0020 - Allowance of Sales within this State of Cigarettes Stamped with other States' Indicia
- Section 150-323.030 - Renumbered
- Section 150-323.030-(B) - Renumbered
- Section 150-323-0030 - When Distributor's License Required
- Section 150-323-0040 - Certification Applicant Will Comply with Requirements
- Section 150-323-0050 - When Cigarette Wholesaler's License is Required; Denial of Application
- Section 150-323-0060 - Security Bond Requirements for Cigarette Distributors
- Section 150-323-0070 - Denial of a Cigarette Distributor's License
- Section 150-323-0080 - Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification
- Section 150-323-0090 - Tax Stamp Units of Sale; Minimum Sales
- Section 150-323-0100 - Manner of Affixing Stamps
- Section 150-323.105 - Renumbered
- Section 150-323.106 - Renumbered
- Section 150-323.107 - Renumbered
- Section 150-323.110 - Renumbered
- Section 150-323-0110 - Definition of "Appropriate Stamp"
- Section 150-323-0120 - Responsibility for Affixing of Tax Stamps
- Section 150-323.130 - Renumbered
- Section 150-323-0130 - Payment Type for Cigarette Stamps
- Section 150-323.140 - Renumbered
- Section 150-323-0140 - Deferred Payment Purchases; Bond Requirement; Credit Authorization; Return of Bond
- Section 150-323-0150 - Written Authorization for Cigarette Stamp Purchases
- Section 150-323.155 - Renumbered
- Section 150-323.160 - Renumbered
- Section 150-323.160(1) - Renumbered
- Section 150-323.160(2) - Renumbered
- Section 150-323.160(3)-(A) - Renumbered
- Section 150-323.160(3)-(B) - Renumbered
- Section 150-323-0160 - Restoration of Deferred Payment Plan Privileges for Purchasing Cigarette Tax Stamps
- Section 150-323.170 - Renumbered
- Section 150-323-0170 - Vending Machine Visibility Requirements
- Section 150-323.175 - Renumbered
- Section 150-323.180 - Renumbered
- Section 150-323-0180 - Segregation of Cigarette Inventories
- Section 150-323.190 - Renumbered
- Section 150-323-0190 - Cigarette Invoice Requirements
- Section 150-323-0200 - Permit Required for Transportation of Untaxed Cigarettes Inside Oregon
- Section 150-323-0210 - Cigarettes Damaged in Transit
- Section 150-323.211 - Renumbered
- Section 150-323.220-(A) - Renumbered
- Section 150-323.220-(B) - Renumbered
- Section 150-323-0220 - Refund of Value of Unused or Mutilated, but Identifiable, Stamps
- Section 150-323.225 - Renumbered
- Section 150-323-0230 - Refund Value of Stamps on Unsalable and Misstamped Cigarette Packages and Cartons
- Section 150-323-0240 - Refund of Overpayments
- Section 150-323-0250 - Distributor's Reports - Generally
- Section 150-323-0260 - Reports of Cigarette Tax Activity in Oregon
- Section 150-323-0270 - Extension of Time for Reports
- Section 150-323-0280 - Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants
- Section 150-323-0290 - Civil Penalties for Violation of Cigarette Tax Provisions
- Section 150-323-0300 - Civil Penalties for Violation of Cigarette Tax Stamping Provisions
- Section 150-323-0305 - Inhalant Delivery Systems
- Section 150-323-0310 - Definition of Moist Snuff
- Section 150-323-0315 - Little Cigars
- Section 150-323.320-(A) - Renumbered
- Section 150-323.320-(B) - Renumbered
- Section 150-323.320-(C) - Renumbered
- Section 150-323-0320 - Quarterly Tax Discount
- Section 150-323.325 - Renumbered
- Section 150-323-0330 - Determining Wholesale Sales Price
- Section 150-323.340 - Renumbered
- Section 150-323-0340 - Extension of Time for Filing Returns
- Section 150-323.343 - Renumbered
- Section 150-323-0350 - Exemptions Defined
- Section 150-323-0360 - When Tobacco Product Distributor's License Required
- Section 150-323.365(1) - Renumbered
- Section 150-323-0370 - Bonding Requirement
- Section 150-323-0380 - Other Tobacco Product (OTP) Distributor License Application Denial
- Section 150-323.390(1) - Renumbered
- Section 150-323-0390 - Suspension or Revocation of Other Tobacco Product Distributors License; Appeal; Final Notification
- Section 150-323-0400 - Definitions
- Section 150-323-0410 - Credit for Tobacco Tax Paid; Refund
- Section 150-323-0420 - Civil Penalties for Violation of Other Tobacco Products Tax
- Section 150-323-0430 - Civil Penalties for Failure to Pay Other Tobacco Products Tax
- Section 150-323.480(1)-(A) - Renumbered
- Section 150-323.480(1)-(B) - Renumbered
- Section 150-323-0500 - Tobacco Products and Inhalant Delivery System Retail Licensure: Application, Renewal, Fee
- Section 150-323.500(9) - Renumbered
- Section 150-323.505 - Renumbered
- Section 150-323.505(2) - Renumbered
- Section 150-323-0510 - Tobacco Products and Inhalant Delivery System Retail Licensure: Premises Requiring License
- Section 150-323.510 - Renumbered
- Section 150-323.515 - Renumbered
- Section 150-323-0520 - Tobacco Products and Inhalant Delivery System Retail Licensure: Civil Penalties, Penalties on the License, Penalties for Unlicensed Retail Activity
- Section 150-323.520 - Renumbered
- Section 150-323.525 - Renumbered
- Section 150-323.530 - Renumbered
- Section 150-323.535 - Renumbered
- Section 150-323.540 - Renumbered
- Section 150-323.560 - Renumbered
- Section 150-323.630-(A) - Renumbered
- Section 150-323.630-(B) - Renumbered
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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