Form 514 - Oregon Cigarette Consumer'S Monthly Tax Report Form - Department Of Revenue, Oregon Page 2
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1
2INSTRUCTIONS
General information
Line 3. Tax due. Multiply the number of cigarettes en tered
on line 1 by 0.059.
If you have purchased cigarettes over the Internet, by
telephone, mail order, or any other source, you are
Line 4. Penalty and interest. A penalty is imposed if you
re spon si ble for paying the tax. If the distributor does
mail your re port and pay the tax after the tax due date.
not pay the tax, the consumer or user of the cigarettes
The pen al ty is 5 percent of the unpaid tax. If you file more
than three months after the due date, add an additional
must file a re port and remit the tax due. You must file a
separate Form 514 for each month you made purchases.
penalty of 20 percent of the unpaid tax.
The report is due on or be fore the 20th day of the month
Interest is imposed on any unpaid tax from the due date
following receipt of the cig a rettes for the preceding cal-
until the date payment in full is received. The interest rate
endar month. If the 20th falls on a Saturday, Sunday, or
as of January 1, 2007, is 9 percent annually, or 0.7500 per-
legal holiday, the report is due the next business day. The
cent (0.007500) per month, or 0.0247 percent (0.000247) per
report should show the num ber of cigarettes received by
day. The interest rate may change once a calendar year.
the consumer or user in the preceding calendar month.
The tax is $0.059 per cig a rette, which calculates to $1.18
Line 5. Total due (add lines 3 and 4).
per package of 20.
Sign and date your report. Please do not use red ink or
What is the applicable law? This publication is not a
staple your check or money order to this report.
com plete statement of Oregon laws. For more informa-
Mail this report with your check payable to:
tion, refer to the laws and rules, Oregon Revised Statutes
(ORS) 323.005 through 323.995.
Cigarette Tax
Oregon Department of Revenue
PO Box 14110
Instructions
Salem OR 97309-0910
Use a separate Form 514 for each month you made
Please keep a copy of your completed form with your
purchases.
records.
Please use blue or black ink when filling out this form.
Enter information in the boxes at the top as follows:
Taxpayer assistance
• “Month”—Enter the month that you received the cig a -
General tax information .............
rettes (January, February, March, etc.).
Tax Services .................................................... 503-378-4988
• Enter your Social Security number or Ore gon busi ness
Tax Services:
1-800-356-4222
Toll-free from Oregon prefi x ...
identification number.
Salem Tobacco Compliance Unit ................ 503-945-8120
Salem tip line ................................................. 503-947-2106
• “Period”—Enter “1” for January, “2” for Feb ru ary, etc.,
through December.
Toll-free tip line .......................................... 1-866-840-2740
Asistencia en español:
Enter your name and address information.
Salem .............................................................. 503-945-8618
Complete the “Schedule A” portion of this report be fore
Gratis de prefi jo de Oregon ...................... 1-800-356-4222
completing lines 1 through 5 at the bottom of the form. If
TTY (hearing or speech impaired; machine only):
you need additional space, attach additional sheet(s) with
the same information requested in Schedule A.
Salem .............................................................. 503-945-8617
Toll-free from Oregon prefi x .................... 1-800-886-7204
Line 1. Enter the total number of untaxed cig a rettes pur-
chased during the reporting period (from Schedule A,
Americans with Disabilities Act (ADA): Call one of the
box A).
help numbers for information in alternative formats.
150-105-013 (Rev. 12-06)
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