Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 323 - CIGARETTE TAXES
Section 150-323-0160 - Restoration of Deferred Payment Plan Privileges for Purchasing Cigarette Tax Stamps
Universal Citation: OR Admin Rules 150-323-0160
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 323.190
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