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Instructions for Form OR-514, 514150-105-013 Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report (For Unlicensed Individual or Business) - Oregon
This document contains official instructions for Form OR-514 , and Form 514150-105-013 . 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.
FAQ
Q: What is Form OR-514?
A: Form OR-514 is an Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report.
Q: Who needs to file Form OR-514?
A: Unlicensed individuals or businesses in Oregon who sell cigarettes or little cigars must file this form.
Q: What is the purpose of Form OR-514?
A: The purpose of Form OR-514 is to report and pay taxes on the sale of cigarettes and little cigars in Oregon.
Q: How often should Form OR-514 be filed?
A: Form OR-514 must be filed monthly.
Q: Is Form OR-514 only for unlicensed individuals or businesses?
A: Yes, Form OR-514 is specifically for unlicensed individuals or businesses.
Q: Are there any penalties for not filing Form OR-514?
A: Yes, there are penalties for failing to file or accurately complete the form, including interest charges and possible criminal prosecution.
Instruction Details:
- This 1-page document is available for download in PDF;
- Might not be applicable for the current year. Choose an older version;
- Complete, printable, and free.
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.
