Instructions for Form OR-514, 150-105-013 Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report (For Unlicensed Individual or Business) - Oregon

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 a tax report for unlicensed individuals or businesses in Oregon to report their monthly tax on unlicensed cigarettes and little cigars.

Q: Who needs to file Form OR-514?A: Unlicensed individuals or businesses in Oregon who sell or distribute cigarettes and little cigars need to file Form OR-514.

Q: What is the purpose of Form OR-514?A: The purpose of Form OR-514 is to report and pay the monthly tax on unlicensed cigarettes and little cigars sold or distributed in Oregon.

Q: When is the deadline for filing Form OR-514?A: Form OR-514 must be filed and the tax payment must be made by the 20th day of the month following the end of the reporting period.

Q: What information needs to be provided on Form OR-514?A: Form OR-514 requires information such as the total number of unlicensed cigarettes and little cigars sold, the purchase price, and the amount of tax due.

Q: Is there a penalty for late filing or non-filing of Form OR-514?A: Yes, there are penalties for late filing or non-filing of Form OR-514. The penalty amount varies depending on the amount of tax due and the number of months the report is late.