Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 323 - CIGARETTE TAXES
Section 150-323-0190 - Cigarette Invoice Requirements
Universal Citation: OR Admin Rules 150-323-0190
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Any "distributor" as defined in ORS 323.015(2) and any "dealer" as defined in 323.010(5) in this state must keep sales invoices related to cigarette transactions.
(2) The required sales invoice must contain the following:
(a) Name and address of the
seller;
(b) Name and address of
the purchaser;
(c) Date of the
sale;
(d) Quantity and description
of cigarette products;
(e) Price
paid for cigarette products; and
(f) The applicable license identification
number of the distributor and/or wholesaler.
(3) Records must be preserved for five years from the time to which it relates and must be made available for inspection by representatives of the department. Per ORS 323.245, failure to comply could result in forfeiture of cigarettes.
Stat. Auth.: ORS 305.100 & 323.220
Stats. Implemented: ORS 323.220
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