OAR 150-323-0150
Written Authorization for Cigarette Stamp Purchases
A distributor shall authorize those persons who may order stamps for the distributor's account. Authorization must be submitted electronically, through the distributor's online taxpayer account. The distributor's authorization to the named persons shall continue in effect until notice of revocation of the authority is received by the department. Revocation of authority to purchase stamps must also be submitted electronically, through the distributor's online taxpayer account.
Amendment history
REV 79-2016, f. 12-28-16, cert. ef. 1-1-17
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