justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.598. Authority to require fingerprints of applicants and other individuals. For the purpose of requesting a state or nationwide criminal records check under ORS 181A.195, the Oregon Health Authority may require the fingerprints of any individual listed on an application submitted under ORS 475A.594. The powers conferred on the authority under this section include the power to require the fingerprints of: (1) If the applicant is a limited partnership, each general partner of the limited partnership; (2) If the applicant is a manager-managed limited liability company, each manager of the limited liability company; (3) If the applicant is a member-managed limited liability company, each voting member of the limited liability company; (4) If the applicant is a corporation, each director and officer of the corporation; and (5) Any individual who holds a financial interest of 10 percent or more in the person applying for the license.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.602. Statement of applicant for license under ORS 475A.594. (1) The Oregon Health Authority may require a licensee or applicant for a license under ORS
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.606. Laboratory accreditation; qualifications; fees. (1) A laboratory that conducts testing of psilocybin products as required by ORS 475A.590 must be accredited under ORS 438.605 to 438.620 and meet other qualifications as established by the Oregon Health Authority under this section. (2) In addition to other qualifications required pursuant to ORS 438.605 to 438.620, the authority shall require an applicant for accreditation under ORS 438.605 to 438.620 for purposes related to the testing of psilocybin products to: (a) Complete an application; (b) Undergo an onsite inspection; and (c) Meet other applicable requirements, specifications and guidelines for testing psilocybin products, as determined to be appropriate by the authority by rule. (3) The authority may inspect premises licensed under ORS 475A.594 to ensure compliance with ORS 475A.590 to 475A.622 and rules adopted under ORS 475A.590 to 475A.622. (4) Subject to the applicable provisions of ORS chapter 183, the authority may refuse to issue or renew, or may suspend or revoke, a laboratorys accreditation granted under this section and ORS 438.605 to 438.620 for violation of a provision of ORS 475A.210 to 475A.722 or a rule adopted under a provision of ORS 475A.210 to 475A.722. (5) In establishing fees under ORS 438.620 for laboratories that test psilocybin products, the authority shall establish fees that are reasonably calculated to pay the expenses incurred by the authority under this section and ORS 438.605 to 438.620 in accrediting laboratories that test psilocybin products. [2021 c.1 100] Note: As originally enacted by the people, the leadline to ORS 475A.606 read Laboratory accreditation; qualifications; fees; rules. The leadline was changed by editorial action.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.610. Authority of Oregon Health Authority to discipline licensees of authority. Subject to the applicable provisions of ORS chapter 183, if an applicant or licensee violates a provision of ORS 475A.590 to 475A.622 or a rule adopted under a provision of ORS 475A.590 to 475A.622, the Oregon Health Authority may refuse to issue or renew, or may suspend or revoke, a license issued under ORS 475A.290, 475A.305,
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.614. Authority of Oregon Health Authority over certain persons, license actions. (1) Notwithstanding the lapse, suspension or revocation of a license issued under ORS 475A.594, the Oregon Health Authority may: (a) Proceed with any investigation of, or any action or disciplinary proceeding against, the person who held the license; or (b) Revise or render void an order suspending or revoking the license. (2) In cases involving the proposed denial of a license issued under ORS 475A.210 to 475A.722, the applicant for licensure may not withdraw the applicants application.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.618. Civil penalty for violating ORS 475A.590 to 475A.622. (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 475A.590 to 475A.622, or a rule adopted under a provision of ORS 475A.590 to 475A.622, a civil penalty that does not exceed $500 for each day that the violation occurs. (2) The authority shall impose civil penalties under this section in the manner provided by ORS 183.745. (3) Moneys collected under this section shall be deposited in the Oregon Health Authority Fund established under ORS 413.101 and are continuously appropriated to the authority for the purpose of carrying out the duties, functions and powers of the authority under ORS 475A.210 to 475A.722.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.622. from criminal liability PACKAGING, LABELING AND CONCENTRATION OF PSILOCYBIN PRODUCTS
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.626. Labeling requirements; rules. (1) As is necessary to protect the public health and safety, and in consultation with the State Department of Agriculture and the Oregon Liquor and Cannabis Commission, the Oregon Health Authority shall adopt rules establishing standards for the labeling of psilocybin products, including but not limited to: (a) Ensuring that psilocybin products have labeling that communicates: (A) Health and safety warnings; (B) If applicable, activation time; (C) Potency; (D) If applicable, serving size and the number of servings included in a psilocybin product; (E) Content of the psilocybin product; and (b) Labeling that is in accordance with applicable state food labeling requirements for the same type of food product or potable liquid when the food product or potable liquid does not contain psilocybin. (2) In adopting rules under ORS 475A.210 to 475A.722, the authority shall require all psilocybin products sold or transferred by a psilocybin service center that holds a license issued under ORS 475A.305 to be labeled in accordance with subsection (1) of this section and rules adopted under subsection (1) of this section. (3) In adopting rules under subsection (1) of this section, the authority: (a) May establish different labeling standards for different varieties and types of psilocybin products; (b) Shall consider the cost of a potential requirement and how that cost will affect the cost to the ultimate client; and (c) May not adopt rules that are more restrictive than is reasonably necessary to protect the public health and safety. [2021 c.1 105] Note: As originally enacted by the people, the division heading before ORS 475A.626 read Packaging, Labeling and Dosage of Psilocybin Products. The division heading was changed by editorial action.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.630. Authority to require preapproval of labels; fees. (1) The Oregon Health Authority may by rule require a licensee to submit a label intended for use on a psilocybin product for preapproval by the authority before the licensee may sell or transfer a psilocybin product bearing the label. The authority shall determine whether a label submitted under this section complies with ORS 475A.626 and any rule adopted under ORS 475A.626. (2) The authority may impose a fee for submitting a label for preapproval under this section that is reasonably calculated to not exceed the cost of administering this section. [2021 c.1 106] Note: As originally enacted by the people, the leadline to ORS 475A.630 read Authority to require preapproval of labels. The leadline was changed by editorial action.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.634. Packaging requirements; rules. (1) As is necessary to protect the public health and safety, and in consultation with the State Department of Agriculture and the Oregon Liquor and Cannabis Commission, the Oregon Health Authority shall adopt rules establishing standards for the packaging of psilocybin products, including but not limited to ensuring that psilocybin products are not marketed in a manner that: (a) Is untruthful or misleading; or (b) Otherwise creates a significant risk of harm to public health and safety. (2) In adopting rules under ORS 475A.210 to 475A.722, the authority shall require all psilocybin products sold or transferred by a psilocybin service center that holds a license issued under ORS 475A.305 to be packaged in accordance with subsection (1) of this section and rules adopted under subsection (1) of this section. (3) In adopting rules under subsection (1) of this section, the authority: (a) May establish different packaging standards for different varieties and types of psilocybin products; (b) May consider the effect on the environment of requiring certain packaging; (c) Shall consider the cost of a potential requirement and how that cost will affect the cost to the ultimate client; and (d) May not adopt rules that are more restrictive than is reasonably necessary to protect the public health and safety.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.638. Authority to require preapproval of packaging; fees. (1) The Oregon Health Authority may by rule require a licensee to submit packaging intended for a psilocybin product for preapproval by the authority before the licensee may sell or transfer a psilocybin product packaged in the packaging. The authority shall determine whether packaging submitted under this section complies with ORS 475A.634 and any rule adopted under ORS 475A.634. (2) The authority may impose a fee for submitting packaging for preapproval under this section that is reasonably calculated to not exceed the cost of administering this section. [2021 c.1 108] Note: As originally enacted by the people, the leadline to ORS 475A.638 read Authority to require preapproval of packaging. The leadline was changed by editorial action.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.642. Concentration and servings limits; rules. (1) The Oregon Health Authority shall adopt rules establishing: (a) The maximum concentration of psilocybin that is permitted in a single serving of a psilocybin product; and (b) The number of servings that are permitted in a psilocybin product package. (2) In adopting rules under ORS 475A.210 to 475A.722, the authority shall require all psilocybin products sold or transferred by a psilocybin service center that holds a license under ORS 475A.305 to meet the concentration standards and packaging standards adopted by rule pursuant to this section. [2021 c.1 109] Note: As originally enacted by the people, the leadline to ORS 475A.642 read Dosage requirements; rules. The leadline was changed by editorial action.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.646. Authority of Oregon Health Authority to inspect. To ensure compliance with ORS 475A.626 to 475A.654 and any rule adopted under ORS
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.650. Authority of Oregon Health Authority to discipline licensees of authority. Subject to the applicable provisions of ORS chapter 183, if the applicant or licensee violates a provision of ORS 475A.626 to 475A.654 or a rule adopted under a provision of ORS 475A.626 to 475A.654, the Oregon Health Authority may refuse to issue or renew, or may suspend or revoke, a license issued under ORS 475A.290, 475A.305 or 475A.325.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.654. Civil penalty for violating ORS 475A.626 to 475A.654. (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 475A.626 to 475A.654, or a rule adopted under a provision of ORS 475A.626 to 475A.654, a civil penalty that does not exceed $500 for each day that the violation occurs. (2) The authority shall impose civil penalties under this section in the manner provided by ORS 183.745. (3) Moneys collected under this section shall be deposited in the Psilocybin Control and Regulation Fund established under ORS 475A.492 and are continuously appropriated to the authority for the purpose of carrying out the duties, functions and powers of the authority under ORS 475A.210 to 475A.722. [2021 c.1 112] TAXATION OF PSILOCYBIN PRODUCTS
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.658. Definitions for ORS 475A.658 to 475A.714. As used in ORS 475A.658 to
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.662. Imposition of tax on retail sale of psilocybin products. (1) A tax is hereby imposed upon the retail sale of psilocybin products in this state. The tax imposed by this section is a direct tax on the client, for which payment upon retail sale is required. The tax shall be collected at the point of sale of a psilocybin product by a psilocybin service center operator at the time at which the retail sale occurs. (2) The tax imposed under this section shall be imposed at the rate of 15 percent of the retail sales price of psilocybin products. (3) If the tax imposed under this section does not equal an amount calculable to a whole cent, the tax shall be equal to the next higher whole cent. (4) Except as otherwise provided by the Department of Revenue by rule, the amount of the tax shall be separately stated on an invoice, receipt or other similar document that the psilocybin service center operator provides to the client at the time at which the retail sale occurs. (5) A person may not knowingly sell, purchase, install, transfer or possess electronic devices or software programs for the purposes of: (a) Hiding or removing records of retail sales of psilocybin products; or (b) Falsifying records of retail sales of psilocybin products. (6)(a) A psilocybin service center operator may not discount a psilocybin product or offer a psilocybin product for free if the retail sale of the psilocybin product is made in conjunction with the retail sale of any other item or service. (b) Paragraph (a) of this subsection does not affect any provision of ORS 475A.210 to 475A.722 or any rule adopted by the Oregon Health Authority pursuant to ORS
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.666. Collection of tax; refund; credit; penalties. (1) Except as otherwise provided in ORS 475A.658 to 475A.714, the tax imposed upon the client under ORS 475A.662 shall be collected at the point of sale and remitted by each psilocybin service center operator that engages in the retail sale of psilocybin products. The tax is considered a tax upon the psilocybin service center operator that is required to collect the tax, and the psilocybin service center operator is considered a taxpayer. (2) The psilocybin service center operator shall file a return to the Department of Revenue on or before the last day of January, April, July and October of each year for the previous calendar quarter. (3) The psilocybin service center operator shall pay the tax to the department in the form and manner prescribed by the department, but not later than with each quarterly return, without regard to an extension granted under subsection (5) of this section. (4) Psilocybin service center operators shall file the returns required under this section regardless of whether any tax is owed. (5) For good cause, the department may extend the time for filing a return under this section. The extension may be granted at any time if a written request is filed with the department during or prior to the period for which the extension may be granted. The department may not grant an extension of more than 30 days. (6) Interest shall be added at the rate established under ORS 305.220 from the time the return was originally required to be filed to the time of payment. (7) If a psilocybin service center operator fails to file a return or pay the tax as required by this section, the department shall impose a penalty in the manner provided in ORS 314.400. (8) Except as provided in subsections (9) and (10) of this section, the period prescribed for the department to allow or make a refund of any overpayment of tax paid under ORS 475A.658 to 475A.714 is as provided in ORS 314.415. (9)(a) The department shall first apply any overpayment of tax by a psilocybin service center operator to any psilocybin tax that is owed by the psilocybin service center operator. (b) If after any offset against any delinquent amount the overpayment of tax remains greater than $1,000, the remaining refund shall be applied as a credit against the next subsequent calendar quarter as an estimated payment. (10) The department may not make a refund of, or credit, any overpayment of tax under ORS 475A.658 to 475A.714 that was credited to the account of a psilocybin service center operator under subsection (9)(b) of this section if the return for that tax period is not filed within three years after the due date of that return.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.670. Psilocybin revenue estimate. (1) Not later than 30 days before the beginning of each calendar quarter, the Oregon Department of Administrative Services shall forecast and prepare an estimate of the revenue that will be received during the remainder of the current biennium and subsequent three biennia pursuant to the tax imposed under ORS 475A.662. The estimate may be made on the basis of all pertinent information available to the Oregon Department of Administrative Services. Upon making the estimate, the Oregon Department of Administrative Services shall report the estimate to the Legislative Revenue Officer, the Legislative Fiscal Officer and the Department of Revenue. (2) The Department of Revenue and the Oregon Health Authority shall provide the Oregon Department of Administrative Services with any information necessary for the Oregon Department of Administrative Services to perform its duties under this section.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.678. Duty to keep receipts, invoices and other records. (1) A psilocybin service center operator shall keep receipts, invoices and other pertinent records related to retail sales of psilocybin products in the form required by the Department of Revenue. Each record shall be preserved for five years from the time to which the record relates, or for as long as the psilocybin service center operator retains the psilocybin products to which the record relates, whichever is later. During the retention period and at any time prior to the destruction of records, the department may give written notice to the psilocybin service center operator not to destroy records described in the notice without written permission of the department. Notwithstanding any other provision of law, the department shall preserve reports and returns filed with the department for at least five years. (2) The department or its authorized representative, upon oral or written demand, may make examinations of the books, papers, records and equipment of persons making retail sales of psilocybin products and any other investigations as the department deems necessary to carry out the provisions of ORS 475A.658 to
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.682. Authority to require production of books, papers, accounts and other information. (1) The Department of Revenue has authority, by order or subpoena to be served with the same force and effect and in the same manner as a subpoena is served in a civil action in the circuit court, or the Oregon Tax Court, to require the production at any time and place the department designates of any books, papers, accounts or other information necessary to carry out ORS 475A.658 to
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.686. Disclosure of information. (1) Notwithstanding the confidentiality provisions of ORS 475A.706, the Department of Revenue may disclose information received under ORS 317.363 and 475A.658 to 475A.714 to the Oregon Health Authority to carry out the provisions of ORS 475A.210 to 475A.722. (2) The authority may disclose information obtained pursuant to ORS 475A.210 to
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.690. Right to appeal determination of tax liability. Except as otherwise provided in ORS 475A.210 to 475A.722, a person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 317.363 and 475A.658 to 475A.714 may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS 305.404 to 305.560. These appeal rights are the exclusive remedy available to determine the persons liability for the tax imposed under ORS 475A.658 to 475A.714.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.694. Duty to return excess tax collected. (1)(a) When an amount represented by a psilocybin service center operator at retail to a client as constituting the tax imposed under ORS 475A.658 to 475A.714 is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the client to the psilocybin service center operator, the excess tax paid shall be returned by the psilocybin service center operator to the client upon written notification by the Department of Revenue or the client. (b) The written notification must contain information necessary to determine the validity of the clients claim. (2) If the psilocybin service center operator does not return the excess tax within 60 days after mailing of the written notification required under subsection (1) of this section, the client may appeal to the department for a refund of the amount of the excess tax, in the manner and within the time allowed under rules adopted by the department. (3) If excess tax is returned to the client by the department, the department may issue a notice of deficiency for the excess tax to the psilocybin service center operator in the manner provided under ORS 305.265.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.698. Authority to retain portions of tax to pay expenses incurred. For the purpose of compensating psilocybin service center operators for expenses incurred in collecting the tax imposed under ORS 475A.662, each psilocybin service center operator is permitted to deduct and retain two percent of the amount of taxes that are collected by the psilocybin service center operator from all retail sales of psilocybin products conducted by the psilocybin service center operator.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.702. Duties and powers of Department of Revenue; rules; interagency cooperation. (1) The Department of Revenue shall administer and enforce ORS 475A.658 to 475A.714. The department is authorized to establish rules and procedures for the implementation and enforcement of ORS 475A.658 to 475A.714 that are consistent with ORS 475A.658 to 475A.714 and that the department considers necessary and appropriate to administer and enforce ORS 475A.658 to 475A.714. (2) The Oregon Health Authority shall enter into an agreement with the department for the purpose of administering and enforcing those provisions of ORS 475A.658 to 475A.714, and rules or procedures established for the purpose of implementing and enforcing ORS 475A.658 to 475A.714, that the authority and the department determine are necessary for the effective and efficient administration, implementation and enforcement of ORS 475A.658 to 475A.714.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.706. Applicability of tax laws to ORS 475A.658 to 475A.714. Except as otherwise provided in ORS 475A.658 to 475A.714 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 475A.658 to 475A.714.
ORS Chapter 475a — Psilocybin Regulation

ORS 475a.710. Oregon Psilocybin Account. (1) There is established the Oregon Psilocybin Account, separate and distinct from the General Fund. (2) The account shall consist of moneys transferred to the account under ORS