Instructions for Form OR-514, 514150-105-013 Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report (For Unlicensed Individual or Business) - Oregon

Instructions for Form OR-514, 514150-105-013 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 514150-105-013 . 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 an Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report.

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

Q: What is the purpose of Form OR-514?A: The purpose of Form OR-514 is to report and pay taxes on the sale of cigarettes and little cigars in Oregon.

Q: How often should Form OR-514 be filed?A: Form OR-514 must 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 failing to file or accurately complete the form, including interest charges and possible criminal prosecution.

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Instruction Details:

  • This 1-page document is available for download in PDF;
  • Might not be applicable for the current year. Choose an older version;
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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.

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