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OAR 150-323-0400

Definitions

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

As used in ORS 323.540, "pertinent papers" includes invoices of purchase or sale, bills of lading, receipts, reports of tax exempt shipments, and Tobacco Tax returns.

Amendment history

Renumbered from 150-323.540, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16

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In this chapter (40 sections)
  1. 150-323-0100 · Manner of Affixing Stamps
  2. 150-323-0110 · Definition of “Appropriate Stamp”
  3. 150-323-0120 · Responsibility for Affixing of Tax Stamps
  4. 150-323-0130 · Payment Type for Cigarette Stamps
  5. 150-323-0140 · Deferred Payment Purchases; Bond Requirement; Credit…
  6. 150-323-0150 · Written Authorization for Cigarette Stamp Purchases
  7. 150-323-0160 · Restoration of Deferred Payment Plan Privileges for…
  8. 150-323-0170 · Vending Machine Visibility Requirements
  9. 150-323-0180 · Segregation of Cigarette Inventories
  10. 150-323-0190 · Cigarette Invoice Requirements
  11. 150-323-0200 · Permit Required for Transportation of Untaxed Cigarettes…
  12. 150-323-0210 · Cigarettes Damaged in Transit
  13. 150-323-0220 · Refund of Value of Unused or Mutilated, but…
  14. 150-323-0230 · Refund Value of Stamps on Unsalable and Misstamped…
  15. 150-323-0240 · Refund of Overpayments
  16. 150-323-0250 · Distributor’s Reports — Generally
  17. 150-323-0260 · Reports of Cigarette Tax Activity in Oregon
  18. 150-323-0270 · Extension of Time for Reports
  19. 150-323-0280 · Collection of Unsecured, Unpaid Tax After Deficiency or…
  20. 150-323-0290 · Civil Penalties for Violation of Cigarette Tax Provisions
  21. 150-323-0300 · Civil Penalties for Violation of Cigarette Tax Stamping…
  22. 150-323-0305 · Inhalant Delivery Systems
  23. 150-323-0307 · Oral Nicotine Products
  24. 150-323-0310 · Definition of Moist Snuff
  25. 150-323-0315 · Little Cigars
  26. 150-323-0320 · Quarterly Tax Discount
  27. 150-323-0330 · Determining Wholesale Sales Price
  28. 150-323-0340 · Extension of Time for Filing Returns
  29. 150-323-0350 · Exemptions Defined
  30. 150-323-0360 · When Tobacco Product Distributor’s License Required
  31. 150-323-0370 · Bonding Requirement
  32. 150-323-0380 · Other Tobacco Product (OTP) Distributor License…
  33. 150-323-0390 · Suspension or Revocation of Other Tobacco Product…
  34. 150-323-0400 · Definitions
  35. 150-323-0410 · Credit for Tobacco Tax Paid; Refund
  36. 150-323-0420 · Civil Penalties for Violation of Other Tobacco Products…
  37. 150-323-0430 · Civil Penalties for Failure to Pay Other Tobacco…
  38. 150-323-0500 · Tobacco Products and Inhalant Delivery System Retail…
  39. 150-323-0510 · Tobacco Products and Inhalant Delivery System Retail…
  40. 150-323-0520 · Tobacco Products and Inhalant Delivery System Retail…
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