Section 475C.800 – Transfer of usable marijuana.
(1) Subject to subsection (2) of this section, a marijuana grow site may transfer up to 20 pounds of usable marijuana per year to a person that holds a license issued under ORS 475C.085 or 475C.093, provided that: (a) The transfer is tracked using the system developed and maintained under ORS 475C.177; (b) More than […]
Section 475C.754 – Required disclosure by Department of Revenue; fees.
(1) Notwithstanding any law relating to the exemption of information from public disclosure under ORS 475C.670 to 475C.734, or relating to the confidentiality of tax return information, upon the request of a financial institution, the Department of Revenue shall provide to the financial institution the following information: (a) Whether the person is currently compliant with […]
Section 475C.803 – Marijuana grow site security systems.
ORS 475C.871 does not authorize the Oregon Health Authority or the Oregon Liquor and Cannabis Commission to require a marijuana grow site to use a security system or any component of a security system, such as video surveillance, an alarm system, sensors or physical barriers. [Formerly 475B.828]
Section 475C.758 – Confidentiality of information.
Information received by a financial institution under ORS 475C.746, 475C.750 or 475C.754 is confidential for purposes of ORS 717.200 to 717.320, 717.900 and 717.905, the Bank Act and ORS chapter 723. Except as otherwise required or permitted by the provisions of ORS 192.583 to 192.607, 717.200 to 717.320, 717.900 and 717.905, or the Bank Act […]
Section 475C.806 – Possession limits for plants.
(1)(a) A registry identification cardholder and the designated primary caregiver of the registry identification cardholder may jointly possess: (A) Six or fewer mature marijuana plants; and (B) Twelve or fewer immature marijuana plants. (b)(A) Unless an address is the marijuana grow site of a person designated to produce marijuana by a registry identification cardholder, the […]
Section 475C.770 – Findings.
The people of the State of Oregon find that: (1) Patients and doctors have found marijuana to be an effective treatment for suffering caused by debilitating medical conditions and, therefore, marijuana must be treated like other medicines; (2) Oregonians suffering from debilitating medical conditions should be allowed to use marijuana without fear of civil or […]
Section 475C.702 – Right to appeal determination of tax liability.
Except as otherwise provided in ORS 475C.005 to 475C.525 and 475C.670 to 475C.734, a person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 317.363 and 475C.670 to 475C.734 may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner […]
Section 475C.706 – Duty to return excess tax collected.
(1)(a) When an amount represented by a marijuana retailer at retail to a consumer as constituting the tax imposed under ORS 475C.670 to 475C.734 is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the consumer to the marijuana retailer, the excess tax […]
Section 475C.710 – Authority to retain portion of tax to pay expenses incurred.
For the purpose of compensating marijuana retailers for expenses incurred in collecting the tax imposed under ORS 475C.674, each marijuana retailer is permitted to deduct and retain two percent of the amount of taxes that are collected by the marijuana retailer from all retail sales of marijuana items conducted by the marijuana retailer. [Formerly 475B.745]
Section 475C.714 – Duties and powers of Department of Revenue; rules; interagency cooperation.
(1) The Department of Revenue shall administer and enforce ORS 475C.670 to 475C.734. The department is authorized to establish rules and procedures for the implementation and enforcement of ORS 475C.670 to 475C.734 that are consistent with ORS 475C.670 to 475C.734 and that the department considers necessary and appropriate to administer and enforce ORS 475C.670 to […]