This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form OR-514, 150-105-013 for the current year.
This document contains official instructions for Form OR-514 , and Form 150-105-013 . 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.
Q: What is Form OR-514?
A: Form OR-514 is a tax report for unlicensed individuals or businesses in Oregon to report their monthly tax on unlicensed cigarettes and little cigars.
Q: Who needs to file Form OR-514?
A: Unlicensed individuals or businesses in Oregon who sell or distribute cigarettes and little cigars need 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 unlicensed cigarettes and little cigars sold or distributed in Oregon.
Q: When is the deadline for filing Form OR-514?
A: Form OR-514 must be filed and the tax payment must be made by the 20th day of the month following the end of the reporting period.
Q: What information needs to be provided on Form OR-514?
A: Form OR-514 requires information such as the total number of unlicensed cigarettes and little cigars sold, the purchase price, and the amount of tax due.
Q: Is there a penalty for late filing or non-filing of Form OR-514?
A: Yes, there are penalties for late filing or non-filing of Form OR-514. The penalty amount varies depending on the amount of tax due and the number of months the report is late.
Instruction Details:
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.