Or. Admin. R. 150-323-0120 - Responsibility for Affixing of Tax Stamps
(1) The distributor that first distributes
cigarettes to anyone in the state of Oregon must affix the required tax stamps
to the packs of cigarettes. This requirement applies to distributors that are
physically located inside or outside of Oregon.
Example
1
: If a distributor sells cigarettes to a dealer in
Oregon, the distributor must affix the required tax stamps.
Example 2
: If distributor A
sells cigarettes to distributor B who is within Oregon, distributor A must
affix the required tax stamps.
(2) If the distributor that first distributes
cigarettes in Oregon fails to affix the required tax stamps, any subsequent
distributor possessing unstamped cigarettes must affix the required tax stamps
before distributing those cigarettes in Oregon.
(3) A distributor that fails to affix the tax
stamps as required by section (1) may be subject to civil and criminal
penalties as provided in ORS
323.480 to
323.482.
(4) Distributors are not required to affix
tax stamps to cigarettes that are free from tax under ORS
323.040,
323.050,
323.055, or
323.060.
Notes
Stat. Auth.: ORS 305.100 & 323.440
Stats. Implemented: ORS 323.160
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