Or. Admin. Code § 137-106-0030

Current through Register Vol. 63, No. 11, November 1, 2024

Section 137-106-0030 - Distributor Reports

(1) No later than the 20th day following the end of each calendar quarter, each distributor shall report to the Attorney General the total number of smokeless tobacco products sold on which the distributor paid the tax due during the reporting month.

(2) Reports under section 1 of this rule should not include smokeless tobacco products that were tax paid at the time the distributor acquired them.

(3) In making the reports required by section 1 of this rule, the distributor shall certify that the information provided is true and accurate.

(4) The Department of Justice shall promulgate a form entitled Quarterly Brand Specific Report for Smokeless Tobacco Products with Oregon Tax Paid for All Manufacturers. Distributors shall use the Quarterly Brand Specific Report for Smokeless Tobacco Products with Oregon Tax Paid for All Manufacturers form for reports required by section 1 of this rule. Quarterly Brand Specific Report for Smokeless Tobacco Products with Oregon Tax Paid for All Manufacturers forms shall be mailed to Department of Justice, Civil Enforcement, 1162 Court Street NE, Salem, Oregon 97301.

Or. Admin. Code § 137-106-0030

DOJ 14-2016, f. & cert. ef. 11/17/2016

Stat. Auth.: ORS 180.477, 180.483

Stats. Implemented: ORS 180.477, 180.483