OAR 137-105-0050
Monitoring and Enforcing Tobacco Product Manufacturer Compliance
(1)
ORS 323.862 (Disclosure of information) authorizes the Department of Revenue to disclose to the Attorney General, and such other parties as the Attorney General deems necessary, information submitted to the department relating to cigarettes, tobacco product manufacturers, and tobacco retailers to allow the Attorney General to monitor and enforce compliance by tobacco product manufacturers with ORS 323.800 (Definitions for ORS 323.800 to 323.807) to 323.806 (Required actions by manufacturers).(2)
For the purposes of ORS 323.862 (Disclosure of information) and this rule:(a)
“Attorney General” includes attorneys employed by the Oregon Department of Justice;(b)
“Department” means the Department of Revenue;(c)
“Distributor” has the meaning given that term in ORS 180.405 (Definitions)(3);(d)
“Information” and “information submitted to the department” means cigarette related documents and data submitted to the department, including but not limited to cigarette tax reports and returns filed by distributors, documents related to such tax reports and returns filed by distributors, and department audit documents relating to cigarette tax reports and returns. “Information” includes the amount of tax, penalty, interest, sales information, purchase information, and any other particulars, set forth or disclosed in a cigarette tax report or return or other cigarette related document submitted by a distributor to the Department;(e)
“Legal proceeding” includes but is not limited to lawsuits in state or federal court, proceedings relating to the Master Settlement Agreement, arbitrations, mediations and settlement conferences or negotiations;(f)
“Master Settlement Agreement” has the meaning given that term in ORS 323.800 (Definitions for ORS 323.800 to 323.807);(g)
“Monitoring and enforcing compliance” includes, but is not limited to:(A)
Investigating and calculating the amount of escrow a nonparticipating manufacturer must deposit in a qualified escrow fund;(B)
Investigating and determining whether a nonparticipating manufacturer has deposited sufficient funds in a qualified escrow fund;(C)
Investigating and determining whether a participating manufacturer is generally performing its obligations under the Master Settlement Agreement;(D)
Investigating and demonstrating enforcement by the Attorney General or the State of Oregon of ORS 323.800 (Definitions for ORS 323.800 to 323.807) to 323.806 (Required actions by manufacturers) in a legal proceeding relating to 323.800 (Definitions for ORS 323.800 to 323.807) to 323.806 (Required actions by manufacturers), 180.400 (Legislative findings) to 180.405 (Definitions) or the Master Settlement Agreement;(E)
Investigating and assessing whether a tobacco product manufacturer is in compliance with ORS 323.800 (Definitions for ORS 323.800 to 323.807) to 323.806 (Required actions by manufacturers) for the purposes of ORS 180.400 (Legislative findings) to 180.455 (Revocation or suspension of distributor license);(h)
“Nonparticipating Manufacturer” has the meaning given that term in ORS 323.800 (Definitions for ORS 323.800 to 323.807);(i)
“Participating Manufacturer” has the meaning given that term in ORS 180.405 (Definitions);(j)
“Particulars” has the meaning given that term in ORS 314.835 (Divulging particulars of returns and reports prohibited)(2)(b);(k)
“Qualified escrow fund” has the meaning given that term in ORS 323.800 (Definitions for ORS 323.800 to 323.807);(l)
“Tobacco product manufacturer” has the meaning given that term in ORS 323.800 (Definitions for ORS 323.800 to 323.807).
Source:
Rule 137-105-0050 — Monitoring and Enforcing Tobacco Product Manufacturer Compliance, https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-105-0050.