Title 37, Alcoholic Liquors; Controlled Substances; Drugs

(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 …

(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 …

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 an…

(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, i…

(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 labe…

(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, …

(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 pac…

(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 unde…

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]

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 revo…

(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 …

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…

(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 psilo…

(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 cons…

(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 pursuan…

(1) Every person who collects any amount under ORS 475A.666 shall hold the same in trust for the State of Oregon and for the payment thereof to the Department of Revenue in the manner and at the time provided in ORS 475A.666. (2) At any time a psilocybin service center operator f…

(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 rel…

(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 depart…

(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…

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 Cou…

(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 t…

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 psilo…

(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 de…

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, …

(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 t…

(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…

(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…

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, par…