Or. Admin. R. 150-323-0390 - Suspension or Revocation of Other Tobacco Product Distributors License; Appeal; Final Notification
(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) 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) 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) 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) 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.
Notes
Stat. Auth.: ORS 305.100 & 323.575
Stats. Implemented: ORS 323.535
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