reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 475A.586 - Certain information related to licensure exempt from disclosure.

(1) Subject to subsection (2) of this section, information is exempt from public disclosure under ORS 192.311 to 192.478 if the information is:
(a) Personally identifiable information, as defined in ORS 432.005;
(b) The address of a premises for which a license has been issued or for which an applicant has proposed licensure under ORS 475A.290, 475A.305 or 475A.594;
(c) Related to the security plan or the operational plan for a premises for which a license has been issued or for which an applicant has proposed licensure under ORS 475A.290, 475A.305 or 475A.594; or
(d) Related to any record that the Oregon Health Authority determines contains proprietary information of a licensee.
(2) The exemption from public disclosure as provided by this section does not apply to:
(a) The name of an individual listed on an application, if the individual is a direct owner of the business operating or to be operated under the license; or
(b) A request for information if the request is made by a law enforcement agency.
(3) For purposes of subsection (2)(a) of this section, an individual is not a direct owner of the business operating or to be operated under the license if:
(a) The direct owner of the business operating or to be operated under the license is a legal entity; and
(b) The individual is merely a general partner, limited partner, member, shareholder, or other direct or indirect owner of the legal entity. [2021 c.1 §95]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 475A.590 - Testing standards and processes; rules.

(1) As is necessary to protect the public health and safety, and in consultation with the Oregon Liquor and Cannabis Commission and the State Department of Agriculture, the Oregon Health Authority shall adopt rules:
(a) Establishing standards for testing psilocybin products.
(b) Identifying appropriate tests for psilocybin products, depending on the type of psilocybin product and the manner in which the psilocybin product was manufactured, that are necessary to protect the public health and safety, which may include, but not be limited to, tests for:
(A) Microbiological contaminants;
(B) Pesticides;
(C) Other contaminants;
(D) Solvents or residual solvents; and
(E) Psilocybin concentration.
(c) Establishing procedures for determining batch sizes and for sampling psilocybin products.
(d) Establishing different minimum standards for different varieties of psilocybin products.
(2) In addition to the testing requirements established under subsection (1) of this section, the authority may require psilocybin products to be tested in accordance with any applicable law of this state, or any applicable rule adopted under a law of this state, related to the production and processing of food products or commodities.
(3) In adopting rules under ORS 475A.210 to 475A.722, the authority may require a psilocybin product manufacturer that holds a license under ORS 475A.290 to test psilocybin products before selling or transferring the psilocybin products.
(4) The authority may conduct random testing of psilocybin products for the purpose of determining whether a licensee subject to testing under subsection (3) of this section is in compliance with this section.
(5) In adopting rules to implement this section, the authority may not require a psilocybin product to undergo the same test more than once unless the psilocybin product is processed into a different type of psilocybin product or the condition of the psilocybin product has fundamentally changed.
(6) The testing of psilocybin products as required by this section must be conducted by a laboratory licensed by the authority under ORS 475A.594 and accredited by the authority under ORS 475A.606.
(7) In adopting rules under subsection (1) of this section, the authority:
(a) Shall consider the cost of a potential testing procedure and how that cost will affect the cost to the ultimate client; and
(b) May not adopt rules that are more restrictive than is reasonably necessary to protect the public health and safety. [2021 c.1 §96]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 475A.594 - Laboratory licensure; qualifications; fees; rules.

(1) A laboratory that conducts testing of psilocybin products as required by ORS 475A.590 must have a license to operate at the premises at which the psilocybin products are tested.
(2) For purposes of this section, the Oregon Health Authority shall adopt rules establishing:
(a) Qualifications to be licensed under this section, including that an applicant for licensure under this section must be accredited by the authority as described in ORS 475A.606;
(b) Processes for applying for and renewing a license under this section;
(c) Fees for applying for, receiving and renewing a license under this section; and
(d) Procedures for:
(A) Tracking psilocybin products to be tested;
(B) Documenting and reporting test results; and
(C) Disposing of samples of psilocybin products that have been tested.
(3) A license issued under this section must be renewed annually.
(4) The authority may inspect premises licensed under this section to ensure compliance with ORS 475A.590 to 475A.622 and rules adopted under ORS 475A.590 to 475A.622.
(5) Subject to the applicable provisions of ORS chapter 183, the authority may refuse to issue or renew, or may suspend or revoke, a license issued under this section 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.
(6) Fees adopted under subsection (2)(c) of this section must be reasonably calculated to pay the expenses incurred by the authority under ORS 475A.210 to 475A.722.
(7) Fee 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 §97]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 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. [2021 c.1 §98]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 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 475A.594 to submit, in a form and manner prescribed by the authority, to the authority a sworn statement showing:
(a) The name and address of each person that has a financial interest in the business operating or to be operated under the license; and
(b) The nature and extent of the financial interest of each person that has a financial interest in the business operating or to be operated under the license.
(2) The authority may refuse to issue, or may suspend, revoke or refuse to renew, a license issued under ORS 475A.594 if the authority determines that a person that has a financial interest in the business operating or to be operated under the license committed or failed to commit an act that would constitute grounds for the authority to refuse to issue, or to suspend, revoke or refuse to renew, the license if the person were the licensee or applicant for the license. [2021 c.1 §99]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 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 laboratory’s 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.
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 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, 475A.325 or 475A.594. [2021 c.1 §101]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 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 applicant’s application. [2021 c.1 §102]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 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. [2021 c.1 §103]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 475A.622 - Exemption from criminal liability.

A person who holds a license under ORS 475A.594, and an employee of or other person who performs work for a person who holds a license under ORS 475A.594, are exempt from the criminal laws of this state for possession, delivery or manufacture of psilocybin, aiding and abetting another in the possession, delivery or manufacture of psilocybin, or any other criminal offense in which possession, delivery or manufacture of psilocybin is an element, while performing activities related to testing as described in ORS 475A.590 to 475A.622. [2021 c.1 §104]
2023 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.
2023 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.
2023 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]
2023 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.
2023 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.
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 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. [2021 c.1 §125]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 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 475A.714.
(3)(a) The Department of Revenue shall certify quarterly the amount of moneys available in the Oregon Psilocybin Account.
(b) The department shall transfer quarterly the moneys in the Oregon Psilocybin Account to the Psilocybin Control and Regulation Fund. [2021 c.1 §126]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 475A.714 - Suspense account; payment of expenses; crediting balance to Oregon Psilocybin Account.

(1) All moneys received by the Department of Revenue under ORS 475A.658 to 475A.714 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 475A.658 to 475A.714 out of moneys received from the tax imposed under ORS 475A.662. 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 Psilocybin Account established under ORS 475A.710. [2021 c.1 §127]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 475A.718 - Adoption of ordinances; referral to electors for approval.

(1) The governing body of a city or county may adopt ordinances to be referred to the electors of the city or county as described in subsection (2) of this section that prohibit or allow the establishment of any one or more of the following in the area subject to the jurisdiction of the city or in the unincorporated area subject to the jurisdiction of the county:
(a) Psilocybin product manufacturers that hold a license issued under ORS 475A.290;
(b) Psilocybin service center operators that hold a license issued under ORS 475A.305; or
(c) Any combination of the entities described in this subsection.
(2) If the governing body of a city or county adopts an ordinance under this section, the governing body shall submit the measure of the ordinance to the electors of the city or county for approval at the next statewide general election.
(3) If the governing body of a city or county adopts an ordinance under this section, the governing body must provide the text of the ordinance to the Oregon Health Authority.
(4) Upon receiving notice of a prohibition under subsection (3) of this section, the authority shall discontinue licensing those premises to which the prohibition applies until the date of the next statewide general election.
(5) If an allowance is approved at the next statewide general election under subsection (2) of this section, the authority shall begin licensing the premises to which the allowance applies on the first business day of the January immediately following the date of the next statewide general election.
(6) Notwithstanding any other provisions of law, a city or county that adopts an ordinance under this section that prohibits the establishment of an entity described in subsection (1) of this section may not impose a tax or fee on the manufacturing or sale of psilocybin products. [2021 c.1 §128]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475A - Psilocybin Regulation › Section 475A.722 - Severability.

If any section, subsection, paragraph, phrase or word of ORS 475A.210 to 475A.722 is held to be unconstitutional, void or illegal, either on its face or as applied, that holding does not affect the applicability, constitutionality or legality of any other section, subsection, paragraph, phrase or word of ORS 475A.210 to 475A.722. To that end, the sections, subsections, paragraphs, phrases and words of ORS 475A.210 to 475A.722 are intended to be severable. It is hereby declared to be the intent of the people of this state in adopting ORS 475A.210 to 475A.722 that ORS 475A.210 to 475A.722 would have been adopted had such unconstitutional, void or illegal sections, subsections, paragraphs, phrases or words, if any, not been included in ORS 475A.210 to 475A.722. [2021 c.1 §129]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.015

[2015 c.1 §5; 2015 c.614 §1; 2016 c.24 §63; 2016 c.83 §11; 2017 c.21 §1; 2017 c.183 §46; 2019 c.391 §4; 2021 c.351 §180; 2021 c.542 §1; renumbered 475C.009 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.025

[2015 c.1 §7; 2015 c.614 §2; 2017 c.183 §47; 2019 c.391 §5; 2021 c.351 §181; 2021 c.542 §2; 2021 c.646 §1; renumbered 475C.017 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.033

[2015 c.1 §25(2); 2015 c.614 §5(2); 2017 c.183 §48; 2021 c.351 §183; renumbered 475C.025 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.040

[2015 c.1 §28; 2015 c.614 §7; 2017 c.183 §50; 2021 c.351 §185; renumbered 475C.033 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.045

[2015 c.1 §29; 2015 c.614 §8; 2017 c.183 §51; 2017 c.476 §12; 2017 c.613 §24; 2019 c.391 §6; 2021 c.351 §186; renumbered 475C.037 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.060

[2015 c.1 §18; 2015 c.614 §11; 2017 c.183 §53; 2021 c.351 §188; 2021 c.397 §1; renumbered 475C.049 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.070

[2015 c.1 §19; 2015 c.614 §12; 2016 c.24 §1; 2016 c.83 §7; 2017 c.183 §56; 2019 c.145 §1; 2021 c.351 §190; 2021 c.397 §12; renumbered 475C.065 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.090

[2015 c.1 §20; 2015 c.614 §14; 2016 c.24 §2; 2016 c.83 §8; 2021 c.351 §192; 2021 c.542 §3; renumbered 475C.085 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.100

[2015 c.1 §21; 2015 c.614 §15; 2016 c.24 §3; 2016 c.83 §9; 2021 c.351 §194; renumbered 475C.093 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.110

[2015 c.1 §22; 2015 c.614 §16; 2016 c.24 §4; 2016 c.83 §10; 2017 c.476 §13; 2017 c.613 §25; renumbered 475B.105 in 2017]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.136

[2016 c.83 §2; 2017 c.183 §19; 2018 c.103 §2; 2021 c.351 §203; renumbered 475C.137 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.139

[2016 c.83 §3; 2017 c.183 §20; 2018 c.103 §3; 2021 c.351 §204; renumbered 475C.141 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.150

[2015 c.614 §23; 2015 c.736 §120; 2016 c.24 §64; 2017 c.183 §62; renumbered 475B.177 in 2017]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.160

[2015 c.1 §27; 2015 c.614 §6; 2016 c.23 §23; 2016 c.24 §65; 2016 c.83 §12; 2017 c.183 §63; renumbered 475B.206 in 2017]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.185

[2015 c.1 §45; 2015 c.614 §48; 2016 c.24 §39; 2017 c.21 §15; renumbered 475B.227 in 2017]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.206

[Formerly 475B.160; 2019 c.391 §11; 2021 c.155 §4; 2021 c.351 §219; 2021 c.397 §13; renumbered 475C.205 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.210

[2015 c.1 §30; 2015 c.614 §9; 2017 c.17 §43; 2017 c.183 §70; 2017 c.476 §14; 2017 c.613 §26; renumbered 475B.256 in 2017]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.218

[2015 c.614 §20; 2016 c.24 §13; 2017 c.21 §112; 2017 c.183 §72; renumbered 475B.266 in 2017]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.235

[2015 c.614 §113; 2016 c.23 §24; 2016 c.24 §12; 2017 c.183 §75; renumbered 475B.286 in 2017]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.245

[2015 c.1 §6(1); 2015 c.614 §39(1); 2016 c.23 §27; 2016 c.24 §36; 2016 c.83 §13; renumbered 475B.301 in 2017]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.255

[2015 c.1 §57; 2015 c.614 §56; 2016 c.24 §38; 2017 c.21 §113; 2017 c.183 §76; renumbered 475B.311 in 2017]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.256

[Formerly 475B.210; 2019 c.391 §14; 2021 c.351 §226; 2021 c.397 §3; renumbered 475C.265 in 2021]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.260

[2015 c.1 §49; 2015 c.614 §25; 2017 c.20 §2; 2017 c.183 §77; renumbered 475B.316 in 2017]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 475B - (Former Provisions) › Section 475B.315

[2015 c.1 §69; 2015 c.614 §66; 2015 c.699 §25; 2017 c.21 §117; 2017 c.183 §66; renumbered 475B.448 in 2017]