justicedao/ipfs_state_laws huggingface dataset:
150-475-4010 Psilocybin Tax: Payment Due Dates (1) (a) For the purposes of all Division 475 Rules, “Client,” “Psilocybin Service Center,” “Psilocybin Service Center Operator,” “Psilocybin Products,” and “Psilocybin Services” have the same meanings given under ORS 475A.220. (b) For the purposes of all Division 475 Rules, “Psilocybin Tax” means the tax levied by ORS 475A.662. (2) A psilocybin service center operator that sells psilocybin products, as defined in ORS 475A.220, must pay all psilocybin taxes due for each tax period by the due dates described in ORS 475A.666 and this rule. (3) A psilocybin service center operator must pay the psilocybin tax due on or before the last day of the month following the end of each calendar quarter. (4) When the due date falls on a Saturday, Sunday or a state legal holiday, the deposit or payment is due on the next business day following such Saturday, Sunday or state legal holiday. (5) If a psilocybin service center does not make any sales of psilocybin products in a particular calendar quarter, the psilocybin service center is not required to remit payment of psilocybin tax for that quarter. (6) The psilocybin service center operator may retain two percent of the amount of tax collected on sales of psilocybin products as provided under ORS 475A.698. (7) A psilocybin tax deposit for each quarter, as established in subsection (4) of this rule, consists of the sum of the total amount of the retail sales price of psilocybin products sold to clients during sessions occurring that quarter multiplied by the associated tax rate as provided in ORS 475A.662, less two percent referenced in section (6) of this rule. Example: Andes LLC is a psilocybin service center licensed by the Oregon Health Authority having $50,000 in psilocybin sales in the second calendar quarter (April, May, and June) and a resulting tax liability of $7,350 (($50,000 x .15) x .98). The deposit of the resulting tax is due on or before July 31. The tax calculation in this example excludes two percent of the taxes collected for administrative expenses as allowed by statute. Statutory/Other Authority: ORS 305.100, 475A.666 & 475A.702 Statutes/Other Implemented: ORS 475A.666 History: REV 36-2022, adopt filed 12/28/2022, effective 01/01/2023
150-475-4020 Psilocybin Tax: Filing Extension (1) For purposes of this rule, “good cause” means circumstances beyond the control of the psilocybin service center as established under section (5)(a) of OAR 150-305-0068. (2) For purposes of this rule, “good cause” does not include: (a) Circumstances established in section (5)(b) of OAR 150-305-0068; (b) Lack of knowledge about filing deadlines or requirements; (c) Other circumstances that are within the control of the psilocybin service center operator or its representatives. (3) If, for good cause, a psilocybin service center operator is unable to file a psilocybin tax return within the statutorily prescribed time, the department may grant the psilocybin service center an extension of 30 days for filing the return. The extension for filing a return does not extend the time for payment of the psilocybin tax. (4) A psilocybin service center operator may request a 30-day extension to file a return of psilocybin tax by submitting a written request for extension to the department. The psilocybin service center operator must file the extension request and remit the psilocybin tax on or before the due date for the tax period for which the extension is requested. The department’s decision whether to grant an extension request for good cause will be based upon the facts and circumstances in each case. (5) Each written request for an extension to file a psilocybin tax return must contain the name of the psilocybin service center, the psilocybin service center operator’s business identification number, the tax period associated with the request, and an explanation of the reason for requesting additional time to file the return. (6) If the department grants an extension to file a psilocybin tax return, the psilocybin service center must file the return within 30 days of the original due date of the return. (7) The department may require documentary proof to substantiate assertions of good cause when making a determination whether an extension to file a return is warranted. Statutory/Other Authority: ORS 305.100, 475A.666 & 475A.702 Statutes/Other Implemented: ORS 475A.666 History: REV 36-2022, adopt filed 12/28/2022, effective 01/01/2023
150-475-4030 Psilocybin Tax: Registration of Service Centers (1) A psilocybin service center operator must register electronically with the department as a psilocybin tax collector. A psilocybin service center operator must use a department assigned identification number or an Oregon Health Authority issued license number on all reports and payment vouchers filed with the department that are associated with the psilocybin tax. Registration with the department is required to schedule an appointment to make psilocybin tax payments with the department. (2) The department will make forms available for reports and payment vouchers for use by psilocybin service center operators in reporting and paying psilocybin tax. (3) A psilocybin service center operator must notify the department in writing if the status of the psilocybin service center changes. Specifically, a psilocybin service center must notify the department when an individual or entity acquires a greater than 50% financial interest in the ownership of the psilocybin service center, address changes of the psilocybin service center, or if the psilocybin service center operator permanently ceases the sale of psilocybin products from a particular psilocybin service center. Statutory/Other Authority: ORS 305.100 & 475A.702 Statutes/Other Implemented: ORS 475A.666 History: REV 36-2022, adopt filed 12/28/2022, effective 01/01/2023
150-475-4040 Psilocybin Tax: Liability for Unpaid Psilocybin Tax (1) For purposes of this rule, "psilocybin service center operator" has the meaning given under OAR 150-475-4010 and includes, but is not limited to, an officer, member or employee of a corporation, partnership, or other business entity that makes retail sales of psilocybin items to consumers if, among other duties, that individual has: (a) Authority to see that the psilocybin taxes are paid when due; (b) Authority to prefer one creditor over another; (c) Authority to hire and dismiss employees; (d) Authority to set employees' working conditions and schedules; (e) Authority to sign or co-sign checks; (f) Authority to compute and sign psilocybin tax reports; (g) Authority to make fiscal decisions for the business; or (h) Authority to incur debt on behalf of the business. (2) It is the duty of a psilocybin service center operator to hold in trust any amount of psilocybin tax collected from the sale of psilocybin products and to assume custodial liability for amounts to be paid to the department. Any psilocybin service center operator who fails to pay the psilocybin tax when due is subject to penalties, as provided by law, as any other taxpayer who fails to file a return or pay a tax when due. (3) If a psilocybin service center operator fails to file returns or to pay any collected psilocybin tax when due, any or all officers, members, and employees may be held personally responsible, as provided in this rule, for the returns and payments together with any interest and penalties due. (4) To be held personally liable for unpaid psilocybin tax under ORS 475A.674, a person must be a psilocybin service center operator. In addition, the person must be in a position to pay the psilocybin tax or direct the payment of the psilocybin tax at the time the duty arises to collect or pay over the psilocybin taxes. The person may be personally liable if the individual was, or should have been aware, that the psilocybin taxes were not paid to the department. A psilocybin service center operator cannot avoid personal liability by delegating their responsibilities to another. (5) The following factors do not preclude a finding that an individual is liable for the payment of psilocybin taxes: (a) Lack of willfulness in failing to pay over the required psilocybin tax; (b) The individual’s receipt of remuneration; (c) Maintenance of full-time employment elsewhere; (d) Another individual is also liable for the same psilocybin taxes; (e) A corporate bylaw or partnership agreement position description to the contrary; (f) Absence of signatory authority on a business bank account; (g) Absence of bookkeeping or recordkeeping duties; (h) Absence of authority to hire, fire, and to set working conditions and schedules; or (i) Delegation to another person any functions indicating liability. Statutory/Other Authority: ORS 305.100 & 475A.702 Statutes/Other Implemented: ORS 475A.674 History: REV 36-2022, adopt filed 12/28/2022, effective 01/01/2023
150-475-4060 Psilocybin Tax: Refund of Excess Psilocybin Tax to Clients (1) If a psilocybin service center client determines that the actual amount of psilocybin tax the client paid to a psilocybin service center operator was computed on an amount that is not taxable or exceeds the correct tax amount, the client may request a refund of the overpayment of psilocybin tax in writing to the psilocybin service center operator where the excess psilocybin tax was paid. The request must be mailed or delivered to the psilocybin service center operator within 30 days of the date of the excess tax payment. (2) Written notification of excess psilocybin tax paid and any request for refund must include the name of the psilocybin service center or psilocybin service center operator’s business name, nature of the excess psilocybin tax paid, the remedy requested, and a copy of the receipt clearly identifying the date of purchase and proof of payment of the excess psilocybin tax. (3) If, within 60 days of the date of the original request for refund established in section (1), the psilocybin service center operator does not return the excess tax to the client, the client may file a written appeal to the Department of Revenue within 120 days of the date of the original request for refund. An appeal to the department requires written notification to the department as outlined in section (2) of this rule. (4) The department must refund excess psilocybin taxes to a client when shown by satisfactory proof that: (a) The client paid excess psilocybin tax to a psilocybin service center operator; (b) The excess psilocybin tax was not refunded to the client by the psilocybin service center operator; and (c) The client made a timely request for refund of excess psilocybin tax paid as established in this rule. (5) The department or psilocybin service center operator may not consider any request for refund of excess psilocybin tax if the client is unable to provide a receipt that clearly identifies the date of purchase and proof of payment of the excess psilocybin tax. Statutory/Other Authority: ORS 305.100 & 475A.702 Statutes/Other Implemented: ORS 475A.694 History: REV 36-2022, adopt filed 12/28/2022, effective 01/01/2023
150-475-4080 Psilocybin Tax: Psilocybin Service Center Receipt Requirements A psilocybin service center operator must provide clients a written or printed receipt at the point-of-sale of all psilocybin products that includes: (1) The psilocybin service center operator’s business name; (2) The address of the psilocybin service center; (3) The separately stated total amount of the price of psilocybin services. (4) The separately stated total amount of the sales price of psilocybin products prior to tax; (5) The total state tax amount; (6) The total cost to the client at the point-of-sale; and (7) An alphanumeric or numeric identification unique to each receipt issued. Statutory/Other Authority: ORS 305.100 & 475A.702 Statutes/Other Implemented: ORS 475A.662 History: REV 36-2022, adopt filed 12/28/2022, effective 01/01/2023
150-475-6030 Civil Penalties for Unregistered Kratom Processors (1) The Department of Revenue may impose civil penalties on any person who sells, distributes, or exposes for sale kratom products on a wholesale basis to a retailer without first registering as a Kratom Processor under OAR 150-475-6010. (2) The following civil penalties will be imposed on a per incident basis for a violation listed in section (1) of this rule. (a) The department will issue a civil penalty of $500 for a kratom processor’s first violation. (b) The department will issue a civil penalty of $1,000 for a kratom processor’s second and each subsequent violation. (3) Each sales invoice or other document indicating a sale of kratom will be considered a separate incident for determining the penalty imposed under subsection (2) of this rule. (4) If the department assesses a penalty under this administrative rule, the penalty assessment may be appealed as a contested case under ORS chapter 183 within 30 days of the date on the notice of penalty assessment. Statutory/Other Authority: Oregon Laws 2022, chapter 41, section 7 Statutes/Other Implemented: Oregon Laws 2022, chapter 41, section 3 History: REV 10-2023, adopt filed 05/10/2023, effective 06/01/2023
156-001-0000 Notice of Proposed Rulemaking Prior to the adoption, amendment, or repeal of rules regard­ing comparability of the value of work as defined in ORS 292.951(1), the Legislative Administration Committee shall give notice of the proposed adoption, amendment, or repeal: (1) In the Secretary of State's Bulletin referred to in ORS 183.360 at least 15 days prior to the effective date. (2) By mailing a copy to persons who have requested place­ment on the Legislative Admini­stration Committee's mailing list established pursuant to ORS 183.335(7). (3) By mailing a copy of the notice to the following persons, organizations, or publications: (a) The Associated Press; (b) United Press International; (c) Administrator, Executive Department Personnel and Labor Relations Division; (d) Personnel Director, Judicial Department. Statutory/Other Authority: ORS 183 & 292 Statutes/Other Implemented: ORS 183.335 History: LAC 3-1988, f. & cert. ef. 12-15-88 LAC 2-1988(Temp), f. & cert. ef. 8-25-88
156-001-0005 Model Rules of Procedure The Legislative Administration Committee, in accordance with ORS 183.341, adopts, by reference, Division 1 of the Attor­ney General's Model Rules of Procedure under the Administrative Procedures Act. This adoption applies only to rules required by ORS 292.956. Statutory/Other Authority: ORS 183 & 292 Statutes/Other Implemented: ORS 183.341 History: LAC 1-1988, f. & cert. ef. 8-18-88
156-010-0000 Comparability of Work (1) The Legislative Administration Committee shall use a neutral and objective method to determine the comparability of the value of work performed by Legislative Branch employees. The Legislative Administration Committee shall use this method to determine the compensation and classification system for these employees pursuant to ORS 292.951. (2) The chosen methodology shall include an equal pay analysis which ensures the chosen method eliminates unlawful wage differentials required by equal pay laws. Statutory/Other Authority: ORS 183 & 292 Statutes/Other Implemented: ORS 292.956 History: LAC 3-2020, amend filed 06/01/2020, effective 06/02/2020 LAC 2-2020, temporary amend filed 01/14/2020, effective 01/14/2020 through 06/30/2020 LAC 1-2020, temporary amend filed 01/08/2020, effective 01/08/2020 through 06/30/2020 LAC 3-1988, f. & cert. ef. 12-15-88
160-001-0000 Notice of Intent to Adopt, Amend or Repeal Rules Prior to the adoption, amendment or repeal of any permanent rule under ORS Chapters 56, 58, 60, 62, 63, 65, 68, 70, 79, 80, 87, 128, 194, 554, 647, 648, 649 and 661 the Secretary of State shall give notice of the proposed adoption, amendment, or repeal at least 21 days prior to the effective date. (1) By placing a notice in the Secretary of State's Bulletin referred to in ORS 183.360; (2) By mailing a copy of the notice to persons on the Division mailing list established pursuant to ORS 183.335(7); and (3) By mailing a copy of the proposed rule to other persons who request such in writing. Statutory/Other Authority: ORS 56, 58, 60, 62, 63, 65, 68, 70, 79, 80, 87, 128, 183, 554, 647, 648, 649 & 661 Statutes/Other Implemented: ORS 183.335 History: CORP 1-2010, f. 1-22-10 cert. ef. 2-1-10 CORP 1-2004, f. & cert. ef. 5-3-04 CORP 1-1993, f. 12-29-93, cert. ef. 1-1-94 CORP 1-1991, f. & cert. ef. 1-22-91 CC 2-1988, f. 9-28-88, cert. ef. 10-3-88, Renumbered from 164-001-0000(3)(b)(A) - (K) & (c)(A) - (M) PRD 1-1988, f. & cert. ef. 2-5-88, Renumbered from 815-050-0001 CC 2-1985, f. & ef. 3-6-85
160-001-0005 Model Rules of Procedure The Model Rules of Procedure as promulgated by the Attorney General of the State of Oregon under the Administrative Procedures Act effective January 1, 2010, are adopted as the rules of procedure for the Corporation Division of the Secretary of State's office. [ED. NOTE: The full text of the Attorney General’s Model Rules of Procedure is available from the office of the Attorney General or the Corporation Division.] Statutory/Other Authority: ORS 183 Statutes/Other Implemented: ORS 183.341 History: CORP 2-2009, f. & cert. ef. 11-3-09 CORP 1-2004, f. & cert. ef. 5-3-04 CORP 1-1993, f. 12-29-93, cert. ef. 1-1-94 CORP 3-1991, f. & cert. ef. 12-6-91 CORP 3-1990, f. & cert. ef. 12-5-90 CC 1-1988, f. & cert. ef. 8-12-88
160-005-0005 Fees For Business Registry Public Records (1) Definition (a) “Document File” A document file includes: (A) Documents initially filed for corporations, limited partnerships, limited liability companies, limited liability partnerships, business trusts, and trade and service marks; and (B) Supplementary documents for corporations, limited partnerships, limited liability companies, limited liability partnerships, business trusts, and trade and service marks; and (C) Assumed Business Name applications, amendments, withdrawals, cancellations, and renewals. (b) “Single Documents” Examples of single documents include: (A) Annual Reports; (B) Change of Registered Agent. (2) Certified paper copies of a document file — $15 per file. (3) Regular paper copies of a document file — $5 per file. (4) Certified paper copies of single documents — $15 per document. (5) Regular paper copies of single documents — $5 per document. (6) Regular paper copies of a document at the time of filing —$5. (7) Certificate of Existence — $10. (8) Certificate of Record — $10. (9) Certificate of No Record — $10. (10) Regular paper copies of inactive corporate records — $10. (11) Decorative Certificate of Incorporation/Organization/Registration — $20. Statutory/Other Authority: ORS 56, 58, 60, 62, 63, 65, 68, 70, 128, 183, 192, 554, 647 & 648 Statutes/Other Implemented: ORS 56.140 History: CORP 2-2008, f. 4-15-08, cert. ef. 5-1-08 CORP 4-1995, f. 12-5-95, cert. ef. 12-6-95 CORP 1-1994, f. 12-30-94, cert. ef. 1-1-95 CORP 1-1993, f. 12-29-93, cert ef. 1-1-94 CORP 1-1992, f. & cert. ef. 3-18-92 CORP 2-1991, f. 6-21-91, cert. ef. 7-1-91 CORP 1-1991, f. & cert. ef. 1-22-91, Renumbered from 160-001-0010 Renumbered from 815-010-0004, CC 2-1988, f. 9-28-88, cert. ef. 10-3-88 CC 4-1986, f. & ef. 1-6-86 CC 9-1985(Temp), f. & ef. 9-25-85
160-005-0007 Fees For Business Registry Special Services (1) Customized Searches: Business Registry (.txt format). (a) Standard Search Requests. (A) Associated Person Name Search — $10 per name. (B) City Search — $10 per city. (C) Zip Code Search — $10 per zip code. (D) Entity Type Search — $50 per search. (b) Special Search request — $150 per search. (Customer supplied list of conditions. A condition may be any combination of data elements stored in the database such as city, entity type, status, date range, associated name type, etc.) (2) Standard Information Sets: Business Registry. (a) Entire Database extract (.txt format) — $500 per file. (b) Monthly New Business List (.txt format) — $50 per file. (c) Trade and Service mark registrations by date range $25 per search. (d) Trade and Service Mark registrations — $100 per file. (Monthly CD images w/entire database index.) (3) Research Fees for Business Registry programs. The fees for research service shall be — $50 per hour. Based on actual costs incurred (amounts of less than one-hour charged in 1/2-hour increments). Statutory/Other Authority: ORS 56, 58, 60, 62, 63, 65, 68, 70, 128, 183, 192, 554, 647 & 648 Statutes/Other Implemented: ORS 68.675, 56.140 & 647.009 History: CORP 2-2008, f. 4-15-08, cert. ef. 5-1-08
160-005-0008 Fees for Notarial Acts by Corporation Division Employees The Secretary of State shall collect $10 per notarial act performed by a notary public employed by the Secretary of State during the course of that person’s employment. Notarial acts performed by the employee outside of the course of employment shall be subject to OAR 160-100-0400 through 0420. Statutory/Other Authority: ORS 194.335 Statutes/Other Implemented: ORS 194.164 History: CORP 7-2009, f. 12-22-09, cert. ef. 1-1-10
160-005-0010 Refund of Monies (1) This rule, pursuant to ORS 293.445, provides for the refund of fees paid in excess of the amount legally due to the Corporation Division. (2) The Secretary of State shall not refund fees paid in excess of the amount legally due to the Division if the amount is $10 or less, unless a refund is requested by the applicant or the applicant's legal representative. However, the Secretary of State shall not make refunds unless the request is received within three years after the date payment is received by the Division. Statutory/Other Authority: ORS 56, 58, 60, 62, 63, 65, 68, 70, 79, 80, 87, 128, 183, 194, 293, 554, 647 & 648 Statutes/Other Implemented: ORS 56.140 History: CORP 2-2008, f. 4-15-08, cert. ef. 5-1-08 CORP 4-1995, f. 12-5-95, cert. ef. 12-6-95 CORP 1-1993, f. 12-29-93, cert. ef. 1-1-94 CORP 1-1991, f. & cert. ef. 1-22-91, Renumbered from 160-001-0015 Renumbered from 815-010-0001, CC 2-1988, f. 9-28-88, cert. ef. 10-3-88 CC 6-1985, f. & ef. 5-3-85 CC 15, f. 1-11-74, ef. 2-11-74
160-010-0010 Definitions For the purposes of OAR 160-010-0010 through 160-010-0014: (1) "Distinguishable" means visually distinct, in writing, as opposed to a comparison of words as they sound. Thus, homonyms, such as "fair" and "fare" are permitted; whereas heteronyms such as "wind" and "wind" are not distinguishable. (2) "Entity identifier" means the words "corporation", “company”, "incorporated", "limited", "limited liability company", "limited liability partnership", "business trust", "professional corporation" or "limited partnership" or any abbreviation or derivation thereof. An entity identifier must be separate from other words or parts of words in the business name to be considered an entity identifier. Example: "ProCorp" does not have an entity identifier. "ProCorp, Inc." does. (3) "Key Word" means a word other than an article, preposition, conjunction, or entity identifier at the end of a business name. Statutory/Other Authority: ORS 56, 58, 60, 62, 63, 65, 68, 70, 128, 183, 554 & 648 Statutes/Other Implemented: ORS 58.085, 60.094, 62.131, 63.094, 65.094, 68.735, 70.010, 128.580, 554.005 & 648.051 History: CORP 9-2010, f. 6-22-10, cert. ef. 7-1-10 CORP 4-2006, f. & cert. ef. 6-26-06 CORP 3-1995, f. 8-31-95, cert. ef. 9-1-95 CORP 1-1994, f. 12-30-94, cert. ef. 1-1-95 CORP 1-1993, f. 12-29-93, cert. ef. 1-1-94 CORP 1-1991, f. & cert. ef. 1-22-91 CC 2-1988, f. 9-28-88, cert. ef. 10-3-88, Renumbered from 815-050-0041, 815-050-0043, 815-050-0045, 815-050-0051 & 815-050-0055 CC 14-1986, f. & ef. 7-23-86