reglab/housing_qa huggingface dataset:
OR Rev Stat § 475C.694 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 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 475C.734. The department may require the attendance of any person having knowledge in the premises, and may take testimony and require proof material for the information, with power to administer oaths to the person. (2) If a person fails to comply with a subpoena or order of the department or to produce or permit the examination or inspection of any books, papers, records and equipment pertinent to an investigation or inquiry under ORS 475C.670 to 475C.734, or to testify to any matter regarding which the person is lawfully 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]
OR Rev Stat § 475C.698 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 475C.698 - Disclosure of information.

(1) Notwithstanding the confidentiality provisions of ORS 475C.722, the Department of Revenue may disclose information received under ORS 317.363 and 475C.670 to 475C.734 to: (a) The Oregon Liquor and Cannabis Commission to carry out the provisions of ORS 475C.005 to 475C.525 and 475C.670 to 475C.734; and (b) The Oregon Health Authority to carry out the provisions of ORS 475C.678. (2) The commission may disclose information obtained pursuant to ORS 475C.005 to 475C.525 and 475C.670 to 475C.734 to the department for the purpose of carrying out the provisions of ORS 475C.005 to 475C.525 and 475C.670 to 475C.734. (3) The authority may disclose information obtained pursuant to ORS 475C.783 or 475C.789 to the department for the purpose of carrying out the provisions of ORS 475C.678, provided that the authority does not disclose personally identifiable information. [Formerly 475B.730]
OR Rev Stat § 475C.702 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 475C.702 - Right to appeal determination of tax liability.

Except as otherwise provided in ORS 475C.005 to 475C.525 and 475C.670 to 475C.734, a person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 317.363 and 475C.670 to 475C.734 may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS 305.404 to 305.560. These appeal rights are the exclusive remedy available to determine the person’s liability for the tax imposed under ORS 475C.670 to 475C.734. [Formerly 475B.735]
OR Rev Stat § 475C.706 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 475C.706 - Duty to return excess tax collected.

(1)(a) When an amount represented by a marijuana retailer at retail to a consumer as constituting the tax imposed under ORS 475C.670 to 475C.734 is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the consumer to the marijuana retailer, the excess tax 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 consumer’s 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]
OR Rev Stat § 475C.710 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 475C.710 - Authority to retain portion of tax to pay expenses incurred.

For the purpose of compensating marijuana retailers for expenses incurred in collecting the tax imposed under ORS 475C.674, each marijuana retailer is permitted to deduct and retain two percent of the amount of taxes that are collected by the marijuana retailer from all retail sales of marijuana items conducted by the marijuana retailer. [Formerly 475B.745]
OR Rev Stat § 475C.714 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 475C.714 - Duties and powers of Department of Revenue; rules; interagency cooperation.

(1) The Department of Revenue shall administer and enforce ORS 475C.670 to 475C.734. The department is authorized to establish rules and procedures for the implementation and enforcement of ORS 475C.670 to 475C.734 that are consistent with ORS 475C.670 to 475C.734 and that the department considers necessary and appropriate to administer and enforce ORS 475C.670 to 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 475C.734. (3) The Oregon Health Authority shall enter into an agreement with the department for the purpose of administering and enforcing the provisions of ORS 475C.678, and rules or procedures established for the purpose of implementing and enforcing ORS 475C.678, that the authority and the department determine are necessary for the effective and efficient administration, implementation and enforcement of ORS 475C.678. [Formerly 475B.750]
OR Rev Stat § 475C.718 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 475C.718 - Department of Revenue tax rebate agreement with qualified Indian tribe.

(1) The Department of Revenue may enter into an agreement with the governing body of a federally recognized Indian tribe that is qualified as described in this section for the purpose of making rebate payments for an estimate of the tax on marijuana items imposed under ORS 475C.674 as described in this section. (2) The 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 Governor’s designee, pursuant to ORS 475C.521. (3) The department shall provide rebates under this section for: (a) Usable marijuana sold by a marijuana retailer that holds a license issued under ORS 475C.097 that is produced by a marijuana producer that is located on tribal trust land and licensed by the governing body of a federally recognized Indian tribe that has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475C.521, provided that the licensing of the marijuana producer comports with the agreement; and (b) Cannabinoid concentrates, cannabinoid extracts or cannabinoid products sold by a marijuana retailer that holds a license issued under ORS 475C.097 that are processed by a marijuana processor that is located on tribal trust land and licensed by the governing body of a federally recognized Indian tribe that has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475C.521, provided that the licensing of the marijuana processor comports with the agreement. (4) Payments made by the department to a federally recognized Indian tribe should represent the department’s estimate of the amount of revenue generated under ORS 475C.674 attributable to marijuana items: (a) Produced by a marijuana producer that is located on tribal trust land and licensed by the governing body of a federally recognized Indian tribe that has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475C.521, provided that the licensing of the marijuana producer comports with the agreement; or (b) Processed by a marijuana processor that is located on tribal trust land and licensed by the governing body of a federally recognized Indian tribe that has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475C.521, provided that the licensing of the marijuana processor comports with the agreement. (5) There is continuously appropriated from the suspense account established under ORS 475C.734 the amounts necessary to make rebates pursuant to an agreement entered into under this section. [Formerly 475B.752]
OR Rev Stat § 475C.722 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 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]
OR Rev Stat § 475C.730 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 475C.730 - Requirement to establish county cannabis advisory panel prior to adoption of certain local ordinance.

(1) Prior to adopting an ordinance described in ORS 475C.726 (4)(d), a county shall convene a cannabis advisory panel to provide recommendations to the county commission regarding the county’s regulation of marijuana and use of moneys transferred to the county under ORS 475C.726 (4). The county commission shall appoint the following members to the county cannabis advisory panel: (a) A person who holds a license issued under ORS 475C.065 for a premises located in the county; (b) A person who holds a license issued under ORS 475C.097 for a premises located in the county; (c) A designee of the county sheriff; (d) A designee of the county commission; (e) A member of the public; (f) A watermaster, as described in ORS 540.020, who is appointed for a water district in, partially in or near the county; and (g) A representative of the county who is knowledgeable about economic development in the county. (2) A county cannabis advisory panel shall provide recommendations to the county commission on at least the following: (a) The use of moneys transferred to the county under ORS 475C.726; (b) Increases in public safety measures related to marijuana use and marijuana entities in the county; and (c) Issues presented by the production, processing, wholesaling and distribution of marijuana in the unincorporated area subject to the jurisdiction of the county. (3)(a) A county cannabis advisory panel shall meet at least quarterly during the time in which the county receives transfers of moneys under ORS 475C.726, beginning not later than the date on which an ordinance described under ORS 475C.726 (4)(d) is proposed by the county. (b) A county that adopts an ordinance described in ORS 475C.726 (4)(d) and that does not appoint a county cannabis advisory panel under this section is not eligible to receive transfers of moneys under ORS 475C.726. [2021 c.636 §3] Note: 475C.730 was 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.
OR Rev Stat § 475C.734 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 475C.734 - Suspense account; payment of expenses; crediting balance to Oregon Marijuana Account.

(1) All moneys received by the Department of Revenue under ORS 475C.670 to 475C.734 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. The department may pay expenses for the administration and enforcement of ORS 475C.670 to 475C.734 out of moneys received from the tax imposed under ORS 475C.674. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. (2) After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, the department shall credit the balance of the moneys received by the department under this section to the Oregon Marijuana Account established under ORS 475C.726. [Formerly 475B.760]
OR Rev Stat § 475C.738 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 475C.738 - Definitions for ORS 475C.738 to 475C.758.

As used in ORS 475C.738 to 475C.758: (1) "Deliver" has the meaning given that term in ORS 475.005. (2) "Financial institution" means: (a) A financial institution as defined in ORS 706.008. (b) A trust company as defined in ORS 706.008. (c) A money transmission business licensed under ORS 717.200 to 717.320, 717.900 and 717.905. (d) An affiliate of an entity described in paragraph (a), (b) or (c) of this subsection. (e) An employee or agent of an entity described in paragraph (a), (b) or (c) of this subsection. (3) "Manufacture" has the meaning given that term in ORS 475.005. (4) "Marijuana" has the meaning given that term in ORS 475.005. (5) "Marijuana-derived product" means cannabinoid products, cannabinoid concentrates and cannabinoid extracts, all as defined in ORS 475C.009. [Formerly 475B.763] Note: Amendments to 475.005 by section 22, chapter 21, Oregon Laws 2017, deleted the definition of marijuana. The text of 475C.738 was not amended by enactment of the Legislative Assembly to reflect the deletion. Editorial adjustment of 475C.738 for the deletion of the definition of marijuana has not been made.
OR Rev Stat § 475C.742 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 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 475C.548 or a person to whom a permit has been issued under ORS 475C.273 is exempt from any criminal law of this state an element of which may be proven by substantiating that a person 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 ORS chapter 723 to a person who possesses, delivers or manufactures marijuana or marijuana derived products. [Formerly 475B.766]
OR Rev Stat § 475C.746 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 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 475C.525, 475C.540 to 475C.586 or 475C.600 to 475C.648 or a rule adopted under ORS 475C.005 to 475C.525, 475C.540 to 475C.586 or 475C.600 to 475C.648; and (g) Any penalty imposed upon the person for violating a provision of ORS 475C.005 to 475C.525, 475C.540 to 475C.586 or 475C.600 to 475C.648 or a rule adopted under ORS 475C.005 to 475C.525, 475C.540 to 475C.586 or 475C.600 to 475C.648. (2) Upon receiving a request under subsection (1) of this section, the commission shall provide the requesting financial institution with the requested information. (3) The commission may charge a financial institution a reasonable fee to cover the administrative costs of providing information under this section. [Formerly 475B.769]
OR Rev Stat § 475C.750 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 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 475C.586, 475C.600 to 475C.648 or 475C.770 to 475C.919 or a rule adopted under ORS 475C.540 to 475C.586, 475C.600 to 475C.648 or 475C.770 to 475C.919; and (g) Any penalty imposed upon the person for violating a provision of ORS 475C.540 to 475C.586, 475C.600 to 475C.648 or 475C.770 to 475C.919 or a rule adopted under ORS 475C.540 to 475C.586, 475C.600 to 475C.648 or 475C.770 to 475C.919. (2) Upon receiving a request under subsection (1) of this section, the authority shall provide the requesting financial institution with the requested information. (3) The authority may charge a financial institution a reasonable fee to cover the administrative costs of providing information under this section. [Formerly 475B.772]
OR Rev Stat § 475C.754 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 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 475C.734 or a rule adopted under ORS 475C.670 to 475C.734; and (c) Any penalty imposed upon the person for violating a provision of ORS 475C.670 to 475C.734 or a rule adopted under ORS 475C.670 to 475C.734. (2) Upon receiving a request under subsection (1) of this section, the department shall provide the requesting financial institution with the requested information. (3) The department may charge a financial institution a reasonable fee to cover the administrative costs of providing information under this section. [Formerly 475B.775]
OR Rev Stat § 475C.758 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475C - Cannabis Regulation|Section 475C.758 - Confidentiality of information.

Information received by a financial institution under ORS 475C.746, 475C.750 or 475C.754 is confidential for purposes of ORS 717.200 to 717.320, 717.900 and 717.905, the Bank Act and ORS chapter 723. Except as otherwise required or permitted by the provisions of ORS 192.583 to 192.607, 717.200 to 717.320, 717.900 and 717.905, or the Bank Act or ORS chapter 723, or by other state law or rule or federal law or regulation, a financial institution may not make the information available to any person other than: (1) The customer to whom the information applies; and (2) A trustee, conservator, guardian, personal representative or agent of the customer to whom the information applies. [Formerly 475B.778]