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.
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.
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 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 taxes on unlicensed cigarette and little cigar sales in Oregon.
Q: Is Form OR-514 only for businesses?
A: No, Form OR-514 is also for unlicensed individuals who sell cigarettes or little cigars in Oregon.
Q: How often should Form OR-514 be filed?
A: Form OR-514 should be filed monthly.
Q: Are there any penalties for not filing Form OR-514?
A: Yes, there are penalties for not filing Form OR-514, including late filing penalties and interest charges on unpaid taxes.
Form Details:
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.