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Instructions for Form OR-514, 150-105-013
for the current year.
Instructions for Form OR-514, 150-105-013 Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report (For Unlicensed Individual or Business) - Oregon
This document contains official instructions for Form OR-514 , and Form 150-105-013 . Both forms are released and collected by the Oregon Department of Revenue. An up-to-date fillable Form OR-514 (150-105-013) is available for download through this link.
FAQ
Q: What is Form OR-514?
A: Form OR-514 is the Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report.
Q: Who should file Form OR-514?
A: Unlicensed individuals or businesses who sell cigarettes or little cigars in Oregon.
Q: What is the purpose of Form OR-514?
A: The purpose of Form OR-514 is to report and remit the monthly tax on cigarettes and little cigars.
Q: How often should Form OR-514 be filed?
A: Form OR-514 should be filed monthly.
Q: Is Form OR-514 only for unlicensed individuals or businesses?
A: Yes, Form OR-514 is specifically for unlicensed individuals or businesses.
Q: Are there any penalties for not filing Form OR-514?
A: Yes, there are penalties for not filing or late filing of Form OR-514.
Q: What information is required to complete Form OR-514?
A: Information such as the number of cigarettes or little cigars sold and the total tax due is required to complete Form OR-514.
Q: Can Form OR-514 be filed electronically?
A: Yes, Form OR-514 can be filed electronically.
Q: What is the deadline for filing Form OR-514?
A: The deadline for filing Form OR-514 is the 20th day of the following month.
Instruction Details:
- This 1-page document is available for download in PDF;
- Actual and applicable for this year;
- Complete, printable, and free.
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the Oregon Department of Revenue.
