Or. Admin. Code § 150-323-0250

Current through Register Vol. 63, No. 10, October 1, 2024

Section 150-323-0250 - Distributor's Reports - Generally

(1) On or after January 1, 2000, every distributor shall quarterly file, on or before the 20^th day of April, July, October and January, on forms prescribed by the department, reports containing such information as is required on the form including:

(a) Information as to the acquisition by the distributor of cigarettes which, at the date of receipt by the distributor, have not had the tax stamps affixed as required by ORS 323.160.

(b) Information as to the disposition by the distributor of cigarettes which are not subject to the tax imposed by this chapter. (Example: Cigarettes transported from the State of Oregon to points within another state). A separate report will be required for each state or tax exempt unit to which shipments are made.

(c) Information regarding the purchase and distribution of cigarettes, showing the number of cigarettes on hand at the beginning and end of the period, the number of cigarettes purchased during the period and the number of cigarettes distributed during the period.

(d) Information regarding the inventory of stamps, showing the number of stamps at the beginning and end of the period, the number of cigarettes purchased during the period and the number affixed during the period.

(2) Any person or firm classified as a distributor under ORS 323.015(1)(d) and 323.015(2)(a) solely by reason of operating one or more vending machines will not be required to file any reports specified in this section unless requested to do so by the department if:

(a) The distributor purchases only tax-paid cigarettes as evidenced by properly affixed indicia from distributors licensed by this state;

(b) The distributor engages solely in the activity of placing cigarettes in such vending machines;

(c) The distributor is not engaged in any other cigarette sales activity in this state; and

(d) The distributor is not otherwise a licensed distributor authorized to receive and handle untaxed cigarettes as a distributor.

(3) The distributor shall retain the detailed documents including, but not limited to, purchase invoices, sales invoices and bills of lading, used in preparing the reports required by this section. In the case of cigarettes for foreign export, copies of the Shippers Export Declaration filed with the Collector of Customs or other documentary evidence of export shall also be retained. All documents so retained shall be made available for inspection by authorized employees of the Department of Revenue.

Or. Admin. Code § 150-323-0250

6-66; 9-71; REV 11-1999, f. 12-30-99, cert. ef. 12-31-99, Renumbered from 150-323.340-(A); Renumbered from 150-323.340, REV 73-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 323.340