Section 475C.698 – Disclosure of information.
(1) Notwithstanding the confidentiality provisions of ORS 475C.722, the Department of Revenue may disclose information received under ORS 317.363 and 475C.670 to 475C.734 to: (a) The Oregon Liquor and Cannabis Commission to carry out the provisions of ORS 475C.005 to 475C.525 and 475C.670 to 475C.734; and (b) The Oregon Health Authority to carry out the […]
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 […]
Section 475C.718 – Department of Revenue tax rebate agreement with qualified Indian tribe.
(1) The Department of Revenue may enter into an agreement with the governing body of a federally recognized Indian tribe that is qualified as described in this section for the purpose of making rebate payments for an estimate of the tax on marijuana items imposed under ORS 475C.674 as described in this section. (2) The […]
Section 475C.574 – Authority of Oregon Health Authority to discipline registrants of authority.
Subject to the applicable provisions of ORS chapter 183, if a person violates a provision of ORS 475C.540 to 475C.586 or a rule adopted under a provision of ORS 475C.540 to 475C.586, the Oregon Health Authority may: (1) Refuse to register the person under ORS 475C.770 to 475C.919; (2) Suspend activities conducted by a registrant […]
Section 475C.644 – Civil penalty for violating ORS 475C.600 to 475C.648.
(1) In addition to any other liability or penalty provided by law, the Oregon Liquor and Cannabis Commission may impose for each violation of a provision of ORS 475C.600 to 475C.648, or a rule adopted under a provision of ORS 475C.600 to 475C.648, a civil penalty that does not exceed $500 for each day that […]
Section 475C.578 – Civil penalty for violating ORS 475C.540 to 475C.586.
(1) In addition to any other liability or penalty provided by law, the Oregon Health Authority may impose for each violation of a provision of ORS 475C.540 to 475C.586, or a rule adopted under a provision of ORS 475C.540 to 475C.586, a civil penalty that does not exceed $500 for each day that the violation […]
Section 475C.648 – Authority of State Department of Agriculture, Oregon Liquor and Cannabis Commission for certain violations of ORS 475C.600 to 475C.648.
(1) If a person violates a provision of ORS 475C.600 to 475C.648 or a rule adopted under ORS 475C.600 to 475C.648 with regard to an industrial hemp-derived vapor item: (a) The State Department of Agriculture may impose disciplinary action described in ORS 571.285 and impose a civil penalty under ORS 571.348 if the person is […]