reglab/housing_qa huggingface dataset:
OR Rev Stat § 475A.626 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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 [2021 c.1 §105] Note: As originally enacted by the people, the division heading before ORS 475A.626 read "Packaging, Labeling and Dosage of Psilocybin Products."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.
OR Rev Stat § 475A.630 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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.
OR Rev Stat § 475A.634 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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. [2021 c.1 §107]
OR Rev Stat § 475A.638 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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.
OR Rev Stat § 475A.642 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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.
OR Rev Stat § 475A.646 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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 475A.626 to 475A.654, the Oregon Health Authority may inspect the premises of a person that holds a license under ORS 475A.290 or 475A.305. [2021 c.1 §110]
OR Rev Stat § 475A.650 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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. [2021 c.1 §111]
OR Rev Stat § 475A.654 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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]
OR Rev Stat § 475A.658 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 475A.658 - Definitions for ORS 475A.658 to 475A.714.

As used in ORS 475A.658 to 475A.714: (1) "Retail sale" means any transfer, exchange, gift or barter of a psilocybin product by any person to a client. (2) "Retail sales price" means the price paid for a psilocybin product, excluding tax, to a psilocybin service center operator by or on behalf of a client. [2021 c.1 §113]
OR Rev Stat § 475A.662 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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 475A.210 to 475A.722 that is related to the retail sale of psilocybin products. (7) The authority shall regularly review the rate of tax under subsection (2) of this section and make recommendations to the Legislative Assembly regarding appropriate adjustments to the rate that will further the purposes of: (a) Providing the authority with moneys sufficient to administer and enforce ORS 475A.210 to 475A.722; and (b) Not providing the authority with moneys that exceed, together with fees collected under ORS 475A.210 to 475A.722, the cost of administering and enforcing ORS 475A.210 to 475A.722. [2021 c.1 §114]
OR Rev Stat § 475A.666 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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. [2021 c.1 §115]
OR Rev Stat § 475A.670 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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. [2021 c.1 §116]
OR Rev Stat § 475A.678 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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 475A.714. [2021 c.1 §118]
OR Rev Stat § 475A.682 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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 475A.714. 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 475A.658 to 475A.714, 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. [2021 c.1 §119]
OR Rev Stat § 475A.686 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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 475A.722 to the department for the purpose of carrying out the provisions of ORS 475A.210 to 475A.722. [2021 c.1 §120]
OR Rev Stat § 475A.690 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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 person’s liability for the tax imposed under ORS 475A.658 to 475A.714. [2021 c.1 §121]
OR Rev Stat § 475A.694 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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 client’s 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. [2021 c.1 §122]
OR Rev Stat § 475A.698 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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. [2021 c.1 §123]
OR Rev Stat § 475A.702 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 475A - Psilocybin Regulation|Section 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. [2021 c.1 §124]