and 323.816 and with rules adopted under ORS 180.489 and 180.491. The

180.486 and 323.816 and with rules adopted under ORS 180.489 and 180.491. The information shall include, but need not be limited to, a list of the total number of units sold of smokeless tobacco products for which the distributor paid the tax due during the previous calendar quarter.

����� (2) A distributor shall maintain for a period of five years all invoices and documentation of sales of smokeless tobacco products manufactured by nonparticipating manufacturers and any other information relied upon in reporting to the Attorney General under subsection (1) of this section. The distributor shall make the invoices and other documentation available to the Attorney General upon request.

����� (3) A distributor shall provide the Attorney General with an electronic mail address so that the Attorney General may notify the distributor of the information required under subsections (1) and (7) of this section.

����� (4) The Attorney General and the Department of Revenue may share with each other information received under this section and ORS 180.471, 180.474 and 323.520 and may share such information with federal, state or local agencies for purposes of enforcement of this section and ORS 180.471, 180.474, 180.477, 180.480, 180.486 and 323.816, rules adopted under ORS 180.489 and 180.491 and corresponding laws of other states.

����� (5) The Attorney General may at any time require a nonparticipating manufacturer to produce proof from the financial institution in which the nonparticipating manufacturer has established a qualified escrow fund for the purpose of compliance with ORS