justicedao/ipfs_state_laws huggingface dataset:
150-465-0060 Multiple Withdrawals in a Single Load; Load, Split Load Defined The fee is to be paid for each load of petroleum products withdrawn from a terminal. A “load” is the total amount of petroleum products withdrawn prior to delivery into a storage tank not connected to another bulk facility, regardless of how many different petroleum products make up the load. For example, if a cargo tank makes a withdrawal from a bulk facility of gasoline into one tank and diesel into another tank without making any deliveries between the withdrawals, only one load fee is to be charged. If one load of petroleum products came from different sellers at different bulk facilities or from different sellers at the same facility, the load is a “split load” and only one fee is due for the split load. If each seller collects a fee, the person ordering the withdrawal can receive a credit or refund from the seller by verifying that the withdrawals were a split load. The verification must be submitted to one of the sellers on forms approved by the Department of Revenue. The person ordering the withdrawal is responsible for paying the fee to the Department of Revenue in the event of fraudulent or improper verification to a seller. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 465.104 History: Renumbered from 150-465.104(1)-(C), REV 50-2016, f. 8-13-16, cert. ef. 9-1-16 RD 4-1989, f. 12-18-89, cert. ef. 12-31-89 RD 1-1989(Temp), f. & cert. ef. 8-31-89 thru 12-31-89
150-465-0070 Importer Defined; Delivery Defined An importer is one who causes petroleum products to be brought into the state from outside Oregon for delivery into one or more storage tanks not connected to a bulk facility. A common carrier that provides transportation service for shippers of petroleum products and that does not own the product is not an importer. Delivery means the offloading into one or more storage tanks not connected to a bulk facility, of one or more petroleum products from a cargo tank or barge. Only one import fee is due for each cargo tank load or barge load of petroleum products delivered in Oregon. For example, if an importer brings petroleum products into Oregon in a cargo tank and delivers the products to three customers, the importer shall pay one import fee for the load, regardless of the number of customers receiving product. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 465.104 History: Renumbered from 150-465.104(2), REV 50-2016, f. 8-13-16, cert. ef. 9-1-16 RD 4-1989, f. 12-18-89, cert. ef. 12-31-89 RD 1-1989(Temp), f. & cert. ef. 8-31-89 thru 12-31-89
150-465-0080 Exemption for Export of Petroleum Products; Claim for Refund (1) Where the ultimate destination for a petroleum load being shipped by cargo tank or barge is outside of Oregon, the load is exempt from the load fee. To avoid being charged the fee, the person making the withdrawal for delivery out of Oregon must verify the exemption to the seller. The verification may be in the form of a separate account with the seller for which the person making the withdrawal certifies that all withdrawals charged on this account will be delivered out of state. The person making the withdrawal is responsible for paying the fee to the Department of Revenue for any load or partial load delivered in Oregon for which the person previously received an export exemption. (2) If the person making the withdrawal does not first verify to the seller that the load being withdrawn will be delivered out of state, the fee shall be charged. The person may then request a credit or refund from the seller by verifying the exemption to the seller on a form approved by the Department of Revenue. (3) If any portion of a cargo tank load or barge load of petroleum products is to be delivered in Oregon, there is no export exemption and the load fee shall be charged. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 465.104 History: Renumbered from 150-465.104(3), REV 50-2016, f. 8-13-16, cert. ef. 9-1-16 RD 1-1989(T), f. & cert. ef. 8-31-89 thru 12-31-89; RD 4-1989, f. 12-18-89, cert. ef. 12-31-89
150-465-0090 Due Dates for Payment of Fees After January 1, 1990, all fees collected during a calendar quarter are due on the last day of the month following the end of the calendar quarter. The due dates will be January 31, April 30, July 31, and October 31. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 465.104 History: Renumbered from 150-465.104(4), REV 50-2016, f. 8-13-16, cert. ef. 9-1-16 RD 1-1989(T), f. & cert. ef. 8-31-89 thru 12-31-89; RD 4-1989, f. 12-18-89, cert. ef. 12-31-89
150-468-2001 Oil Tank Railroad Car Fee Reporting and Payment Due Date (1) The definitions contained in OR Laws 2019, chapter 581, section 13b are incorporated herein and made a part of this rule. (2) Every owner of oil transported by loaded tank railroad car in Oregon must file a report with the Department of Revenue. The report will be on a form provided by the department and include the number of tank railroad cars loaded with oil that are transported in Oregon each month of the calendar quarter. The report will calculate the amount of fees imposed on the owner of oil transported by loaded tank railroad car in Oregon. A report is required regardless of whether any fees are owed. (3) Every owner of oil transported by loaded tank railroad car in Oregon that is required to submit a report, must file the report and remit the fees to the department on or before the last day of the month following the end of each calendar quarter. The due dates are January 31, April 30, July 31 and October 31. When the due date for filing a report or payment of fees falls on a Saturday, Sunday, or a state legal holiday, the report and payment are due on the next business day. Example: The fee for the third calendar quarter of 2020 (July 1 – September 30) would be due on October 31, 2020, a Saturday. The report and payment are due on the next business day, Monday, November 2, 2020. (4) This administrative rule becomes operative on the effective date of the administrative rule adopted by office of the State Fire Marshal or Department of Environmental Quality to establish the amount of the fee imposed on owners of oil transported by loaded tank railroad car in Oregon. Statutory/Other Authority: ORS 305.100 & OR Laws 2019, chapter 581, section 13c Statutes/Other Implemented: OR Laws 2019, chapter 581, section 13c History: REV 6-2019, adopt filed 12/11/2019, effective 01/01/2020
150-475-2010 Marijuana Tax: Due Dates (1) For purposes of all Division 475 department rules, “marijuana retailer” has the meanings given under ORS 475C.009 and includes: (a) A registered medical marijuana dispensary that elects to sell limited marijuana retail products, as defined under section 2, chapter 784, Oregon Laws 2015, from January 4, 2016 through December 31, 2016; or (b) A marijuana retailer licensed by the Oregon Liquor and Cannabis Commission who sells marijuana items on or after January 4, 2016. (2) A marijuana retailer that sells marijuana items, as defined in ORS 475C.009, must pay all marijuana taxes due for each tax period by the due dates described in ORS 475C.682 and this rule. 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. (3) A marijuana retailer must pay the marijuana tax due in three monthly deposits for each calendar quarter. The first monthly deposit is due on or before the last day of the second month of the calendar quarter; the second monthly deposit is due on or before the last day of the third month of the calendar quarter; and the third monthly deposit is due on or before the last day of the month following the close of the calendar quarter. (4) If a marijuana retailer does not make any sales of marijuana items in a particular month of a calendar quarter, the marijuana retailer is not required to remit payment of marijuana tax for that month. (5) The marijuana retailer may retain two percent of the amount of tax collected on sales of marijuana items as provided under ORS 475C.710. (6) A marijuana tax deposit for each month in a tax period, as established in subsection (3) of this rule, consists of the total amount of retail sales of marijuana items for that month multiplied by the associated tax rates as defined in ORS 475C.674 less two percent referenced in section (5) of this rule. Example: It’s Easy Being Green, LLC is a marijuana retailer licensed by the Oregon Liquor and Cannabis Commission and has $300,000 in April sales resulting in tax liability of $49,980 (($300,000 x .17) x .98) and the deposit of the tax is due on or before May 31. The marijuana retailer’s sales of $250,000 in May result in tax liability of $41,650 (($250,000 x .17) x .98) that is due on or before June 30. And the marijuana retailer’s sales of $325,000 in June result in tax liability of $54,145 (($325,000 x .17) x .98) that is due on or before July 31. All tax calculations in this example exclude two percent of the taxes collected for administrative expenses as allowed by statute. Statutory/Other Authority: ORS 305.100 & ORS 475C.714 Statutes/Other Implemented: ORS 475C.682 History: REV 19-2022, minor correction filed 12/06/2022, effective 12/06/2022 Renumbered from 150-475B.710-(A), REV 74-2016, f. 8-13-16, cert. ef. 9-1-16 REV 4-2016, f. & cert. ef. 7-1-16 REV 2-2015(Temp), f. 12-8-15, cert. ef. 1-4-16 thru 7-1-16
150-475-2020 Filing Extension for Marijuana Tax Return (1) For purposes of this rule, “good cause” means circumstances beyond the control of the marijuana retailer 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 marijuana retailer or its representatives. (3) If, for good cause, a marijuana retailer is unable to file a marijuana tax return within the statutorily prescribed time, the department may grant the marijuana retailer an extension of time for filing the return. The extension for filing a return does not extend the time for payment of the marijuana tax. (4) A marijuana retailer may request a 30-day extension to file a return of marijuana tax by submitting a written request for extension to the department. The marijuana retailer must file the extension request and remit the marijuana 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 marijuana tax return must contain the name of the marijuana retailer, the marijuana retailer’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 extension to file a marijuana tax return is granted, the marijuana retailer 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 & 475C.714 Statutes/Other Implemented: ORS 475C.682 History: REV 20-2022, minor correction filed 12/06/2022, effective 12/06/2022 Renumbered from 150-475B.710-(B), REV 74-2016, f. 8-13-16, cert. ef. 9-1-16 REV 4-2016, f. & cert. ef. 7-1-16 REV 2-2015(Temp), f. 12-8-15, cert. ef. 1-4-16 thru 7-1-16
150-475-2030 Marijuana Tax: Registration of Marijuana Retailers (1) A marijuana retailer must register with the department as a marijuana tax collector. A marijuana retailer must use a department assigned identification number or an Oregon Liquor Control Commission issued license number on all reports and payment vouchers filed with the department that are associated with the marijuana tax. Registration with the department is required to schedule an appointment to make marijuana tax cash deposits or payments with the department. (2) The department will make forms available for reports and payment vouchers for use by marijuana retailers in reporting and paying marijuana tax. (3) A marijuana retailer must notify the department in writing if the status of the marijuana retailer changes including, but not limited to, ownership changes, address changes, or the marijuana retailer no longer sells limited marijuana retail products or marijuana items. [Publications: Contact the Oregon Department of Revenue to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and 183.355(1)(b).] Statutory/Other Authority: ORS 305.100 & 475C.714 Statutes/Other Implemented: ORS 475C.682 History: REV 21-2022, minor correction filed 12/06/2022, effective 12/06/2022 REV 69-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-475B.710-(C), REV 74-2016, f. 8-13-16, cert. ef. 9-1-16 REV 4-2016, f. & cert. ef. 7-1-16 REV 2-2015(Temp), f. 12-8-15, cert. ef. 1-4-16 thru 7-1-16
150-475-2040 Liability for Unpaid Marijuana Tax (1) For purposes of this rule, "marijuana retailer" has the meaning given under OAR 150-475-2010 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 marijuana items to consumers, if, among other duties, that individual has: (a) Authority to see that the marijuana 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 marijuana 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 marijuana retailer to hold in trust any amount of marijuana tax collected from the sale of limited retail marijuana products or marijuana items and to assume custodial liability for amounts to be paid to the department. Any marijuana retailer who fails to pay the marijuana 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 marijuana retailer fails to file returns or to pay any collected marijuana 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 marijuana tax under ORS 475C.688, a person must be a marijuana retailer. In addition, the person must be in a position to pay the marijuana tax or direct the payment of the marijuana tax at the time the duty arises to collect or pay over the marijuana taxes. The person may be personally liable if the individual was, or should have been aware, that the marijuana taxes were not paid to the department. A marijuana retailer 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 marijuana taxes: (a) Lack of willfulness in failing to pay over the required marijuana tax; (b) The individual’s receipt of remuneration; (c) Maintenance of full-time employment elsewhere; (d) Another individual is also liable for the same marijuana 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 & 475C.714 Statutes/Other Implemented: ORS 475C.688 & 475C.722 History: REV 9-2022, amend filed 06/03/2022, effective 06/03/2022 Renumbered from 150-475B.715, REV 74-2016, f. 8-13-16, cert. ef. 9-1-16 REV 4-2016, f. & cert. ef. 7-1-16
150-475-2060 Refund of Excess Marijuana Tax for Consumers (1) If a consumer determines that the actual amount of marijuana tax the consumer paid to a marijuana retailer was computed on an amount that is not taxable or is in excess of the correct tax amount, the consumer may request a refund of the overpayment of marijuana tax in writing to the marijuana retailer where the excess marijuana tax was paid. The request must be mailed or delivered to the marijuana retailer within 30 days of the date of the excess tax payment. (2) Written notification of excess marijuana tax paid and any request for refund must include the marijuana retailer’s business name, nature of the excess marijuana tax paid, remedy requested and a receipt clearly identifying the date of purchase and proof of payment of the excess marijuana tax. (3) If, within 60 days of the date of the original request for refund established in section (1), the marijuana retailer does not return the excess tax to the consumer, the consumer may appeal to the Department of Revenue by filing a written appeal 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 marijuana taxes to a consumer when shown by satisfactory proof that: (a) The consumer paid excess marijuana tax to a marijuana retailer; (b) The excess marijuana tax was not refunded to the consumer by the marijuana retailer; and (c) The consumer made a timely request for refund of excess marijuana tax paid as established in this rule. (5) The department or marijuana retailer may not consider any request for refund of excess marijuana tax if the consumer is unable to provide a receipt that clearly identifies the date of purchase and proof of payment of the excess marijuana tax. Statutory/Other Authority: ORS 305.100 & 475C.714 Statutes/Other Implemented: ORS 475C.722 History: REV 23-2022, minor correction filed 12/06/2022, effective 12/06/2022 Renumbered from 150-475B.740, REV 74-2016, f. 8-13-16, cert. ef. 9-1-16 REV 4-2016, f. & cert. ef. 7-1-16
150-475-2070 100 Percent Penalty for Failure to File Marijuana Tax Returns (1) The Department of Revenue may impose the 100 percent penalty under ORS 305.992 if: (a) The taxpayer was required to file Oregon marijuana tax returns in at least one quarter during each tax year of three or more consecutive years; and (b) All Oregon marijuana tax returns due during the three-year period are not filed by the due date (including extensions) of the return required for the fourth quarter of the third consecutive year. Assessments under ORS 305.265(10) are not returns for the purpose of the penalty under ORS 305.992. (2) The filing due dates of Oregon marijuana tax returns are established under ORS 475C.682. Statutory/Other Authority: ORS 305.100 & 475C.714 Statutes/Other Implemented: ORS 475C.722 History: REV 24-2022, minor correction filed 12/06/2022, effective 12/06/2022 Renumbered from 150-475B.755, REV 74-2016, f. 8-13-16, cert. ef. 9-1-16 REV 4-2016, f. & cert. ef. 7-1-16
150-475-2080 Marijuana Retailer Receipt Requirements (1) Definitions: (a) For purposes of this rule, “marijuana retailer” means: (A) A registered medical marijuana dispensary that elects to sell limited marijuana retail products, as defined under section 21, chapter 83, Oregon Laws 2016, or any employee or representative of a registered medical marijuana dispensary, between and including January 4, 2016 and December 31, 2016, or; (B) A marijuana retailer licensed by the Oregon Liquor and Cannabis Commission, or any employee or representative of a marijuana retailer, who sells marijuana items on or after January 4, 2016. (b) “Early Start” means the tax imposed under sections 21a and 24, chapter 699, Oregon Laws 2015. (c) “Marijuana Retail Tax” means the tax imposed under ORS 475C.674. (d) “Category of taxed product” means each of the marijuana items listed in ORS 475C.674 (2)(a) through (g) for the Marijuana Retail Tax, and each of the limited marijuana retail products listed in section 21, chapter 83, Oregon Laws 2016, for Early Start. (e) “Medical marijuana card” means a registry identification card held by either a patient or a designated primary caregiver, as described in ORS 475C.783 (f) “Seed-to-sale tracking system” is the system developed and maintained by the Oregon Liquor Control Commission under ORS 475C.177. (2) A marijuana retailer must provide customers a written or printed receipt at the point-of-sale of all marijuana items or limited marijuana retail products that includes, but is not limited to: (a) The marijuana retailer’s business name and address; (b) An identification of items or products on which tax was charged; (c) The category of taxed product for each item or product sold, either as a heading for a group of items or products or as information associated with the item or product name; (d) The total amount of the sale prior to tax; (e) The total state tax amount; (f) The total local tax amount, if applicable; (g) The total cost to the customer at the point-of-sale; and (h) An alphanumeric or numeric identification that differs on each receipt issued. (3) Notwithstanding Section (2)(c) of this rule, a retailer may include the product category used in the seed-to-sale tracking system in place of the category of taxed product. Statutory/Other Authority: ORS 305.100 & 475C.714 Statutes/Other Implemented: ORS 475C.674 History: REV 25-2022, minor correction filed 12/06/2022, effective 12/06/2022 REV 75-2016, f. 9-28-16, cert. ef. 10-1-16
150-475-2090 Marijuana Retailer Requirements for Validating Medical Marijuana Cards (1) Definitions: (a) For purposes of this rule, “marijuana retailer” means a marijuana retailer licensed by the Oregon Liquor and Cannabis Commission, or any employee or representative of a marijuana retailer, who sells marijuana items on or after January 4, 2016. (b) “Marijuana Retail Tax” means the tax imposed under ORS 475C.674. (c) “Medical marijuana card” means a registry identification card held by either a patient or a designated primary caregiver, as described in ORS 475C.783. (2) Marijuana retailers shall require any individual claiming exemption from the Marijuana Retail Tax to present the individual’s medical marijuana card and a valid photographic identification at the time of purchase. Acceptable valid photographic identification includes: (a) State driver’s license; (b) State identification card; (c) Passport; (d) U.S. military identification card; or (e) Official tribal photographic identification. (3) The marijuana retailer must confirm that the name and date of birth listed on the valid photo identification is the same as that provided on the medical marijuana card. The marijuana retailer must also confirm that the medical marijuana card is currently effective and not expired. (4) A marijuana retailer must deny the exemption if the medical marijuana card and photographic identification of the purchaser do not meet the requirements of this rule. Purchasers may appeal the tax charged as described in OAR 150-475-2060. (5) The marijuana retailer must retain a record of the tax-exempt purchase as described in section (2)(b) of OAR 150-475-2050. Statutory/Other Authority: ORS 305.100 & 475C.678 Statutes/Other Implemented: ORS 475C.678 History: REV 26-2022, minor correction filed 12/06/2022, effective 12/06/2022 REV 5-2018, minor correction filed 01/24/2018, effective 01/24/2018 REV 75-2016, f. 9-28-16, cert. ef. 10-1-16