Suspension or Revocation of Other Tobacco Product Distributors License; Appeal; Final Notification

# (1)

(1) The Department of Revenue may suspend or revoke a distributor license if the department determines that the distributor will not comply with the provisions of ORS 323.500 to 323.640. When deciding whether to suspend or revoke a license the department may consider, but is not limited to, the following factors:

(a) Whether the distributor has failed to pay a tobacco related tax;

(b) Whether the distributor has engaged in conduct punishable as a crime under ORS Chapter 323 or any other state's or federal tobacco law; and

(c) Whether the distributor has violated any part of ORS Chapter 323 or any rule adopted under that chapter.

# (2)

(2) When the department decides to suspend or revoke an existing valid license, the department will send a notice to the distributor of the suspension or revocation, stating the reasons for such action. The distributor has 30 calendar days from the date on the notice to file an appeal under ORS 305.404 to 305.560.

# (3)

(3) If a distributor 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.

# (4)

(4) If a distributor 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.

# (5)

(5) The notices described in sections (2) and (4) will be mailed to the distributor by certified mail, return receipt requested, using the last known address of the distributor. Return of the notice as undeliverable or because the distributor 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.