OAR 150-323-0050
When Cigarette Wholesaler’s License is Required; Denial of Application
# (1)
(1) Any person selling cigarettes as defined in ORS 323.010(17) must obtain a cigarette wholesaler's license. A wholesaler must obtain a license for each place of business at which the wholesaler engages in the sale of cigarettes.
# (2)
(2) The Department of Revenue may deny a license application under ORS 670.280 if there is false or incomplete information on the application or if the department determines that the applicant will not comply with the provisions of 323.005 to 323.482. When deciding whether to deny a wholesaler's license, the department may consider, but is not limited to, the following factors:
(a) Whether the applicant has previously failed to pay a tobacco related tax or any other tax administered by the Oregon Department of Revenue;
(b) Whether the applicant has engaged in conduct punishable as a crime under ORS Chapter 323 or any other state's or federal tobacco laws; or
(c) Whether the applicant has violated any part of ORS Chapter 323 or any rule adopted under that chapter;
# (3)
(3) If the applicant is other than an individual, the department will apply the factors described in subsection (2) both to the applicant and, if the applicant is an organization, to the individual(s) within the organization with the primary responsibility for ensuring compliance with cigarette tax laws;
# (4)
(4) If the department denies a license application, the applicant has 30 calendar days from the date of denial to file an appeal in the manner provided in ORS 305.404 to 305.560.
Amendment history
Renumbered from 150-323.107, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-323-0010 · Exemption of Cigarette Sales in Interstate or Foreign…
- 150-323-0020 · Allowance of Sales within this State of Cigarettes…
- 150-323-0030 · When Distributor’s License Required
- 150-323-0040 · Certification Applicant Will Comply with Requirements
- 150-323-0050 · When Cigarette Wholesaler’s License is Required; Denial…
- 150-323-0060 · Security Bond Requirements for Cigarette Distributors
- 150-323-0070 · Denial of a Cigarette Distributor’s License
- 150-323-0080 · Notification of Proposed Suspension or Revocation of…
- 150-323-0090 · Tax Stamp Units of Sale; Minimum Sales
- 150-323-0100 · Manner of Affixing Stamps
- 150-323-0110 · Definition of “Appropriate Stamp”
- 150-323-0120 · Responsibility for Affixing of Tax Stamps
- 150-323-0130 · Payment Type for Cigarette Stamps
- 150-323-0140 · Deferred Payment Purchases; Bond Requirement; Credit…
- 150-323-0150 · Written Authorization for Cigarette Stamp Purchases
- 150-323-0160 · Restoration of Deferred Payment Plan Privileges for…
- 150-323-0170 · Vending Machine Visibility Requirements
- 150-323-0180 · Segregation of Cigarette Inventories
- 150-323-0190 · Cigarette Invoice Requirements
- 150-323-0200 · Permit Required for Transportation of Untaxed Cigarettes…
- 150-323-0210 · Cigarettes Damaged in Transit
- 150-323-0220 · Refund of Value of Unused or Mutilated, but…
- 150-323-0230 · Refund Value of Stamps on Unsalable and Misstamped…
- 150-323-0240 · Refund of Overpayments
- 150-323-0250 · Distributor’s Reports — Generally
- 150-323-0260 · Reports of Cigarette Tax Activity in Oregon
- 150-323-0270 · Extension of Time for Reports
- 150-323-0280 · Collection of Unsecured, Unpaid Tax After Deficiency or…
- 150-323-0290 · Civil Penalties for Violation of Cigarette Tax Provisions
- 150-323-0300 · Civil Penalties for Violation of Cigarette Tax Stamping…
- 150-323-0305 · Inhalant Delivery Systems
- 150-323-0307 · Oral Nicotine Products
- 150-323-0310 · Definition of Moist Snuff
- 150-323-0315 · Little Cigars
- 150-323-0320 · Quarterly Tax Discount
- 150-323-0330 · Determining Wholesale Sales Price
- 150-323-0340 · Extension of Time for Filing Returns
- 150-323-0350 · Exemptions Defined
- 150-323-0360 · When Tobacco Product Distributor’s License Required
- 150-323-0370 · Bonding Requirement