OAR 150-323-0080
Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification
The Department of Revenue may suspend or revoke a distributor or wholesaler license if the department determines that the distributor or wholesaler will not comply with the provisions of ORS 323.005 to 323.482. When deciding whether to suspend or revoke a license the department may consider, but is not limited to, the following factors:
# (1)
(1) Whether the distributor has failed to pay a tobacco related tax;
# (2)
(2) Whether the distributor or wholesaler has engaged in conduct punishable as a crime under ORS Chapter 323 or any other state's or federal tobacco laws; and
# (3)
(3) Whether the distributor or wholesaler has violated any part of ORS Chapter 323 or any rule adopted under that chapter.2) When the department decides to suspend or revoke an existing valid distributor or wholesaler license, the department will send a notice to the distributor or wholesaler of the suspension or revocation, stating the reasons for such action. The distributor or wholesaler has 30 calendar days from the date on the notice to file an appeal under ORS 305.404 to 305.560.
# (4)
(4) If a distributor or wholesaler requests a hearing within the appeal period in subsection (2), the license suspension or revocation will not become effective until a final determination of the appeal by the Tax Court or the Oregon Supreme Court.
# (5)
(5) If a distributor or wholesaler does not request a hearing within the appeal period in subsection (2), suspension or revocation becomes effective on the 31st day after the date on the notice of suspension or revocation.
# (6)
(6) The notices described in sections (2) and (4) will be mailed to the distributor or wholesaler by certified mail, return receipt requested, using the last known address of the distributor or wholesaler. Return of the notice as undeliverable or because the distributor or wholesaler fails or refuses to pick up or accept the notices will not extend the appeal period or delay the action specified in the final notice.
Amendment history
Renumbered from 150-323.140, 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