Details for Oregon distributor security

Revenue's application process uses Revenue Online. Supply the requested supplier and manufacturer information and identify each business location requiring a distributor license. The bond model can name one or more licenses; do not assume that removes the separate-location licensing requirement.

ORS 323.525 lets Revenue require security necessary for compliance. Its ordinary ceiling is twice estimated tax liability for the reporting period. The special ceiling for someone appealing suspension or revocation is twice that period's tax liability or $10,000, whichever is greater. Those are different limits, not a universal $10,000 required bond.

The department may increase or decrease the sum within the applicable limits. Obtain its actual request during application review and match the approved principal, licenses, amount and effective date rather than converting a tax estimate into an unapproved order.

The model is continuous. Surety withdrawal is effective on the first day of the next calendar month if Revenue receives notice on or before the fifteenth; notice received later takes effect on the first day of the second calendar month. This is not a flat thirty- or sixty-day cancellation clock.

Withdrawal preserves obligations incurred before its effective date regardless of when the tax payment becomes due. Complete the principal and surety signature, title and contact fields and use current Revenue filing instructions. The model does not itself add a notary acknowledgment.

Purchase Now opens Propeller's Oregon other-tobacco application in a new tab. Match Revenue's request and return the issued security as directed. Provider payment does not issue the distributor license, satisfy tax returns or establish that a product may legally be sold.