Or. Admin. R. 137-105-0015

Current through Register Vol. 63, No. 6, June 1, 2024

Section 137-105-0015 - Equity Assessment Payment and Certification

(1) Beginning in sales year 2024, each tobacco product manufacturer that is required to make equity assessment payments pursuant to Oregon Laws 2023, chapter 401, section 8 shall make the payments in quarterly installments 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.

(2) The quarterly installments shall be made no later than 15 days after the end of each quarter to the Oregon Health Authority.

(3) The calculation for the equity assessment 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 Oregon Laws 2023, chapter 401, section 8.

(4) Each tobacco product manufacturer that is required to make equity assessment payments shall provide notice to the Attorney General with official notification of the quarterly payment by filing an Oregon Quarterly Equity Assessment Compliance Certificate and Affidavit no later than the 25th after the end of each quarter.

(5) Each tobacco product manufacturer that is required to make equity assessment payments shall reconcile their units sold and quarterly payments each year. Any additional payments are due to the Oregon Health Authority no later than the 15th day of April following the sales year at issue. Regardless of whether an additional payment is owed, tobacco product manufacturers shall submit an Oregon Annual Equity Assessment Compliance Certificate and Affidavit to the Office of the Attorney General no later than the 30th day of April following the sales year at issue.

(6) The Equity Assessment Compliance Certificates shall identify the quantity of units sold in Oregon by brand family and distributor for the reporting period. The Attorney General may at any time require a tobacco product manufacturer to produce all invoices and documentation of sales, sales reports from importers or distributors, and other information relied upon in filing a Quarterly or Annual Equity Assessment Compliance Certificates.

(7) If a tobacco product manufacturer claims that it has inadvertently paid more than is required by Oregon Laws 2023, chapter 401, section 8, it may make a request to the Attorney General for a credit of the excess not later than three years after the initial payment. The following procedures apply:

(a) The request must be in writing and must be accompanied by supporting documentation which establishes compliance with by Oregon Laws 2023, chapter 401, section 8 and the basis for the request. The supporting documentation must include:

(i) An explanation of why the initial certificate of compliance and payment were in error;

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

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

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

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

(b) The Attorney General shall review the request and issue a decision within sixty days of receipt of the request. 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)(a) of this rule and is aggrieved by a determination denying the request may file a petition for judicial review of the Attorney General's decision as provided in ORS 183.484.

Or. Admin. R. 137-105-0015

DOJ 4-2024, adopt filed 01/30/2024, effective 2/1/2024

Statutory/Other Authority: Oregon Laws 2023, chapter 401, section 8 & ORS 180.445

Statutes/Other Implemented: Oregon Laws 2023, chapter 401, section 8 & ORS 180.445