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This version of the form is not currently in use and is provided for reference only. Download this version of
Form OR-514 (150-105-013)
for the current year.
Form OR-514 (150-105-013) Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report (For Unlicensed Individual or Business) - Oregon
What Is Form OR-514 (150-105-013)?
This is a legal form that was released by the Oregon Department of Revenue - a government authority operating within Oregon. Check the official instructions before completing and submitting the form.
FAQ
Q: What is Form OR-514?
A: Form OR-514 is the Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report.
Q: Who is required to file Form OR-514?
A: Unlicensed Individuals or businesses that sell cigarettes or little cigars in Oregon are required 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 cigarettes and little cigars sold in Oregon by unlicensed individuals or businesses.
Q: How often is Form OR-514 filed?
A: Form OR-514 is filed on a monthly basis.
Q: What information is needed to complete Form OR-514?
A: Some of the information needed to complete Form OR-514 includes the number of cigarettes and little cigars sold, the total tax due, and the payment information.
Q: When is Form OR-514 due?
A: Form OR-514 is due on the 20th day of the month following the reporting period.
Q: Are there any penalties for not filing Form OR-514?
A: Yes, failure to file Form OR-514 or late filing may result in penalties and interest.
Q: Are there any exceptions to filing Form OR-514?
A: Yes, licensed retailers and wholesalers are not required to file Form OR-514. Only unlicensed individuals or businesses need to file this form.
Form Details:
- Released on July 16, 2021;
- The latest edition provided by the Oregon Department of Revenue;
- Easy to use and ready to print;
- Quick to customize;
- Compatible with most PDF-viewing applications;
- Fill out the form in our online filing application.
Download a fillable version of Form OR-514 (150-105-013) by clicking the link below or browse more documents and templates provided by the Oregon Department of Revenue.
