justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 475c — Cannabis Regulation

ORS 475c.624. Applicability of ORS 475C.600 to 475C.648. (1) ORS 475C.600 to 475C.648 do not apply to: (a) A person responsible for a marijuana grow site under ORS 475C.792 if the person is transferring usable marijuana or an immature marijuana plant, as defined in ORS 475C.009, to: (A) A person who holds a registry identification card under ORS 475C.783 and who designated the person responsible for the marijuana grow site to grow marijuana for the person who holds a registry identification card; or (B) A person who has been designated as the primary caregiver under ORS 475C.789 of a person who holds a registry identification card under ORS 475C.783, and who designated the person responsible for the marijuana grow site to grow marijuana for the person who holds a registry identification card; or (b) A person who has been designated as the primary caregiver under ORS 475C.789 of a person who holds a registry identification card under ORS 475C.783 if the person is transferring a marijuana item to the person who holds a registry identification card. (2) The labeling and packaging requirements and standards of ORS 475C.600 to
ORS Chapter 475c — Cannabis Regulation

ORS 475c.628. Authority of Oregon Liquor and Cannabis Commission to inspect. To ensure compliance with ORS 475C.600 to 475C.648 and any rule adopted under ORS
ORS Chapter 475c — Cannabis Regulation

ORS 475c.632. Authority of Oregon Health Authority to inspect. To ensure compliance with ORS 475C.600 to 475C.648 and any rule adopted under ORS
ORS Chapter 475c — Cannabis Regulation

ORS 475c.636. Authority of Oregon Liquor and Cannabis Commission to discipline licensees of commission. Subject to the applicable provisions of ORS chapter 183, if the applicant or licensee violates a provision of ORS 475C.600 to 475C.648 or a rule adopted under a provision of ORS 475C.600 to 475C.648, the Oregon Liquor and Cannabis Commission may refuse to issue or renew, or may suspend or revoke, a license issued under ORS 475C.065, 475C.085, 475C.093 or 475C.097. [Formerly 475B.645]
ORS Chapter 475c — Cannabis Regulation

ORS 475c.640. 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.600 to 475C.648 or a rule adopted under a provision of ORS 475C.600 to
ORS Chapter 475c — Cannabis Regulation

ORS 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
ORS Chapter 475c — Cannabis Regulation

ORS 475c.648. (1) Adult use cannabinoid includes, but is not limited to, tetrahydrocannabinols, tetrahydrocannabinolic acids that are artificially or naturally derived, delta-8-tetrahydrocannabinol, delta-9- tetrahydrocannabinol, the optical isomers of delta-8-tetrahydrocannabinol or delta-9-tetrahydrocannabinol and any artificially derived cannabinoid that is reasonably determined to have an intoxicating effect. (2) Artificially derived cannabinoid has the meaning given that term in ORS
ORS Chapter 475c — Cannabis Regulation

ORS 475c.670. Definitions for ORS 475C.670 to 475C.734. As used in ORS 475C.670 to
ORS Chapter 475c — Cannabis Regulation

ORS 475c.674. retailer that engages in the retail sale of marijuana items. The tax is considered a tax upon the marijuana retailer that is required to collect the tax, and the marijuana retailer is considered a taxpayer. (2) The marijuana retailer 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 marijuana retailer 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) Marijuana retailers 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 marijuana retailer fails to file a return or pay the tax as required by this section, the department shall: (a) Impose a penalty in the manner provided in ORS 314.400; and (b) If the department has issued to the marijuana retailer a distraint warrant or notice of determination and assessment under ORS 475C.688, provide written notification to the Oregon Liquor and Cannabis Commission of the issuance of the distraint warrant or notice of determination and assessment. (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 475C.670 to 475C.734 is as provided in ORS 314.415. (9)(a) The department shall first apply any overpayment of tax by a marijuana retailer to any marijuana tax that is owed by the marijuana retailer. (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 475C.670 to 475C.734 that was credited to the account of a marijuana retailer 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. [Formerly 475B.710]
ORS Chapter 475c — Cannabis Regulation

ORS 475c.678. Exemption from tax on retail sale of marijuana items; rules. (1) As used in this section, designated primary caregiver, registry identification card and registry identification cardholder have the meanings given those terms in ORS 475C.777. (2) Notwithstanding ORS 475C.674: (a) A tax is not imposed upon the retail sale of marijuana items in this state to a registry identification cardholder or to a designated primary caregiver who is purchasing a marijuana item for a registry identification cardholder; and (b) A marijuana retailer may not collect the tax imposed under ORS 475C.674 from a consumer if, at the time at which the retail sale of the marijuana item occurs, the consumer provides proof to the marijuana retailer that the consumer: (A) Holds a valid registry identification card under ORS 475C.783; or (B) Holds a valid identification card under ORS 475C.783 (5)(b) and is purchasing the marijuana item for a registry identification cardholder. (3) The Department of Revenue: (a) Shall adopt rules establishing procedures by which a marijuana retailer shall document that a consumer holds a valid registry identification card issued under ORS 475C.783 or a valid identification card issued under ORS 475C.783 (5)(b); and (b) May adopt rules establishing procedures by which the department may verify that a marijuana retailer collects the tax imposed under ORS 475C.674 from consumers of marijuana items who are not registry identification cardholders or designated primary caregivers. [Formerly 475B.707] Note: Section 44, chapter 525, Oregon Laws 2021, provides: Sec. 44. ORS 475B.707 [renumbered 475C.678] applies to retail sales of marijuana items occurring on or after January 1, 2016, and before January 1, 2028.
ORS Chapter 475c — Cannabis Regulation

ORS 475c.682. Collection of tax; refund; credit; penalties. (1) Except as otherwise provided in ORS 475C.670 to 475C.734, the tax imposed upon the consumer under ORS
ORS Chapter 475c — Cannabis Regulation

ORS 475c.684. Marijuana 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 475C.674. 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 Liquor and Cannabis Commission 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. [Formerly 475B.712]
ORS Chapter 475c — Cannabis Regulation

ORS 475c.692. Duty to keep receipts, invoices and other records. (1) A marijuana retailer shall keep receipts, invoices and other pertinent records related to retail sales of marijuana items 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 marijuana retailer retains the marijuana items 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 marijuana retailer 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 marijuana items and any other investigations as the department deems necessary to carry out the provisions of ORS 475C.670 to
ORS Chapter 475c — Cannabis Regulation

ORS 475c.694. 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 475C.670 to
ORS Chapter 475c — Cannabis Regulation

ORS 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
ORS Chapter 475c — Cannabis Regulation

ORS 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 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 475C.670 to 475C.734. [Formerly 475B.735]
ORS Chapter 475c — Cannabis Regulation

ORS 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 paid shall be returned by the marijuana retailer to the consumer upon written notification by the Department of Revenue or the consumer. (b) The written notification must contain information necessary to determine the validity of the consumers claim. (2) If the marijuana retailer does not return the excess tax within 60 days after mailing of the written notification required under subsection (1) of this section, the consumer 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 consumer by the department, the department may issue a notice of deficiency for the excess tax to the marijuana retailer in the manner provided under ORS 305.265. [Formerly 475B.740]
ORS Chapter 475c — Cannabis Regulation

ORS 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]
ORS Chapter 475c — Cannabis Regulation

ORS 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 475C.734. (2) The Oregon Liquor and Cannabis Commission shall enter into an agreement with the department for the purpose of administering and enforcing those provisions of ORS 475C.670 to 475C.734, and rules or procedures established for the purpose of implementing and enforcing ORS 475C.670 to 475C.734, that the commission and the department determine are necessary for the effective and efficient administration, implementation and enforcement of ORS 475C.670 to
ORS Chapter 475c — Cannabis Regulation

ORS 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 governing body of a federally recognized Indian tribe is qualified to enter into an agreement under this section if the governing body has entered into an agreement with the Governor, or the Governors designee, pursuant to ORS
ORS Chapter 475c — Cannabis Regulation

ORS 475c.722. Applicability of tax laws to ORS 475C.670 to 475C.734. Except as otherwise provided in ORS 475C.670 to 475C.734 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 475C.670 to 475C.734. [Formerly 475B.755]
ORS Chapter 475c — Cannabis Regulation

ORS 475c.726. Oregon Marijuana Account. (1) As used in this section, U.S. City Average Consumer Price Index means the U.S. City Average Consumer Price Index for All Urban Consumers (All Items) as published by the Bureau of Labor Statistics of the United States Department of Labor. (2) There is established the Oregon Marijuana Account, separate and distinct from the General Fund. The account consists of moneys transferred to the account under ORS 475C.734. (3)(a) The Department of Revenue shall certify quarterly the amount of moneys available in the Oregon Marijuana Account. (b)(A) Before making other transfers of moneys required by this section, the department shall transfer quarterly to the Drug Treatment and Recovery Services Fund all moneys in the Oregon Marijuana Account in excess of $11,250,000. (B) The department shall annually adjust the limitation in subparagraph (A) of this paragraph. The department shall multiply $11,250,000 by the percentage, if any, by which the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31 of the prior calendar year exceeds the monthly index for the fourth quarter of the calendar year 2020, and shall add that product to $11,250,000. Any increase in the limitation shall apply beginning with transfers made in July of each year, based upon receipts in the second calendar quarter of each year. (c) Subject to subsection (4) of this section, and after making the transfer of moneys required by paragraph (b) of this subsection, the department shall transfer quarterly 20 percent of the moneys in the Oregon Marijuana Account as follows: (A) Ten percent of the moneys in the account must be transferred to the cities of this state in the following shares: (i) Seventy-five percent of the 10 percent must be transferred in shares that reflect the population of each city of this state that is not exempt from this paragraph pursuant to subsection (4)(a) of this section compared to the population of all cities of this state that are not exempt from this paragraph pursuant to subsection (4)(a) of this section, as determined by Portland State University under ORS 190.510 to 190.610, on the date immediately preceding the date of the transfer; and (ii) Twenty-five percent of the 10 percent must be transferred in shares that reflect the number of licenses held pursuant to ORS 475C.065, 475C.085,
ORS Chapter 475c — Cannabis Regulation

ORS 475c.728. Distributions from Oregon Marijuana Account. Notwithstanding ORS 475C.726, before making any other distribution from the Oregon Marijuana Account established under ORS 475C.726, the Department of Revenue shall first distribute quarterly from the account the following: (1) $875,000 to the Oregon Liquor and Cannabis Commission for deposit in the Marijuana Control and Regulation Fund established under ORS 475C.297; and (2) $750,000 to the Oregon Criminal Justice Commission for deposit into the Illegal Marijuana Market Enforcement Grant Program Fund established under ORS 475C.535 for the purposes of paying the costs incurred by the commission in carrying out the provisions of ORS 475C.531. [2018 c.103 16; 2021 c.542 39; 2022 c.117 8] Note:
ORS Chapter 475c — Cannabis Regulation

ORS 475c.730. enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 475C or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
ORS Chapter 475c — Cannabis Regulation

ORS 475c.734. interrogated, the department may apply to the Oregon Tax Court or to the circuit court of the county in which the person resides or where the person is for an order to the person to attend and testify, or otherwise to comply with the demand or request of the department. The department shall apply to the court by ex parte motion, upon which the court shall make an order requiring the person against whom the motion is directed to comply with the request or demand of the department within 10 days after the service of the order, or within the additional time granted by the court, or to justify the failure within that time. The order shall be served upon the person to whom it is directed in the manner required by this state for service of process, which service is required to confer jurisdiction upon the court. Failure to obey any order issued by the court under this section is contempt of court. The remedy provided by this section is in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state. [Formerly 475B.725]
ORS Chapter 475c — Cannabis Regulation

ORS 475c.738. Definitions for ORS 475C.738 to 475C.758. As used in ORS 475C.738 to
ORS Chapter 475c — Cannabis Regulation

ORS 475c.742. Financial institution exempt from certain criminal laws. A financial institution that provides financial services customarily provided by financial institutions pursuant to powers granted by ORS 717.200 to 717.320, 717.900 and 717.905, the Bank Act or by ORS chapter 723 to a marijuana processing site registered under ORS 475C.815, a medical marijuana dispensary registered under ORS 475C.833, a marijuana producer that holds a license under ORS 475C.065, a marijuana processor that holds a license under ORS 475C.085, a marijuana wholesaler that holds a license under ORS 475C.093, a marijuana retailer that holds a license under ORS 475C.097, a laboratory that holds a license under ORS
ORS Chapter 475c — Cannabis Regulation

ORS 475c.746. Required disclosure by Oregon Liquor and Cannabis Commission; fees. (1) Notwithstanding any law relating to the exemption of information from public disclosure under ORS 475C.005 to 475C.525 or 475C.540 to 475C.586, upon the request of a financial institution, the Oregon Liquor and Cannabis Commission shall provide to the financial institution the following information: (a) Whether a person with whom the financial institution is doing business holds a license under ORS 475C.065, 475C.085, 475C.093, 475C.097 or 475C.548 or a permit under ORS 475C.273; (b) The name of any other business or individual affiliated with the person; (c) A copy of the application, and any supporting documentation submitted with the application, for a license or a permit submitted by the person; (d) If applicable, data relating to sales and the volume of product sold by the person; (e) Whether the person is currently compliant with the provisions of ORS 475C.005 to 475C.525, 475C.540 to 475C.586 and 475C.600 to 475C.648 and rules adopted under ORS 475C.005 to 475C.525, 475C.540 to 475C.586 and 475C.600 to 475C.648; (f) Any past or pending violation by the person of a provision of ORS 475C.005 to
ORS Chapter 475c — Cannabis Regulation

ORS 475c.750. Required disclosure by Oregon Health Authority; fees. (1) Notwithstanding any law relating to the exemption of information from public disclosure under ORS 475C.770 to 475C.919, upon the request of a financial institution, the Oregon Health Authority shall provide to the financial institution the following information: (a) Whether a person with whom the financial institution is doing business is registered under ORS 475C.815 or 475C.833; (b) The name of any other business or individual affiliated with the person; (c) A copy of the application, and any supporting documentation submitted with that application, for registration submitted by the person; (d) Data relating to the volume of product transferred by the person; (e) Whether the person is currently compliant with the provisions of ORS 475C.540 to 475C.586, 475C.600 to 475C.648 and 475C.770 to 475C.919 and rules adopted under ORS 475C.540 to 475C.586, 475C.600 to 475C.648 and 475C.770 to 475C.919; (f) Any past or pending violation by the person of a provision of ORS 475C.540 to
ORS Chapter 475c — Cannabis Regulation

ORS 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 the provisions of ORS 475C.670 to 475C.734 and rules adopted under ORS 475C.670 to 475C.734; (b) Any past or pending violation by the person of a provision of ORS 475C.670 to