Chapter 475C — Chapter 475C

ORS 475C.544 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

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ORS 475C.548 Laboratory licensure; qualifications; fees; rules. (1) A laboratory that conducts testing of marijuana items or industrial hemp-derived vapor items as required by ORS 475C.544 must have a license to operate at the premises at which the marijuana items or industrial hemp-derived vapor items are tested

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ORS 475C.552 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 Liquor and Cannabis Commission may require the fingerprints of any individual listed on an application submitted under ORS 475C.548. The powers conferred on the commission under this section include the power to require the fingerprints of

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ORS 475C.556 Statement of applicant for license under ORS 475C.548. (1) The Oregon Liquor and Cannabis Commission may require a licensee or applicant for a license under ORS 475C.548 to submit, in a form and manner prescribed by the commission, to the commission a sworn statement showing

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ORS 475C.560 Laboratory accreditation; qualifications; fees; rules. (1) A laboratory that conducts testing of marijuana items or industrial hemp-derived vapor items as required by ORS 475C.544 must be accredited under ORS 438.605 to 438.620 and meet other qualifications as established by the Oregon Health Authority under this section

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ORS 475C.564 Applicability of ORS 475C.540 to 475C.586. ORS 475C.540 to 475C.586 do not apply to

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ORS 475C.568 Authority of Oregon Liquor and Cannabis Commission to discipline licensees of commission. Subject to the applicable provisions of ORS chapter 183, if an applicant or licensee violates a provision of ORS 475C.540 to 475C.586 or a rule adopted under a provision of ORS 475C.540 to 475C.586, the Oregon Liquor and Cannabis Commission may refuse to issue or renew, or may suspend or revoke, a license issued under ORS 475C.065, 475C.085, 475C.093 or 475C.097. [Formerly 475B.575]

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ORS 475C.572 Authority of Oregon Liquor and Cannabis Commission over certain persons, license actions. (1) Notwithstanding the lapse, suspension or revocation of a license issued under ORS 475C.548, the Oregon Liquor and Cannabis Commission may

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ORS 475C.574 Authority of Oregon Health Authority to discipline registrants of authority. Subject to the applicable provisions of ORS chapter 183, if a person violates a provision of ORS 475C.540 to 475C.586 or a rule adopted under a provision of ORS 475C.540 to 475C.586, the Oregon Health Authority may

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ORS 475C.578 Civil penalty for violating ORS 475C.540 to 475C.586. (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 475C.540 to 475C.586, or a rule adopted under a provision of ORS 475C.540 to 475C.586, a civil penalty that does not exceed $500 for each day that the violation occurs

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ORS 475C.582 Authority of State Department of Agriculture, Oregon Liquor and Cannabis Commission for certain violations of ORS 475C.540 to 475C.586. (1) If a person violates a provision of ORS 475C.540 to 475C.586 or a rule adopted under ORS 475C.540 to 475C.586 with regard to an industrial hemp-derived vapor item

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ORS 475C.586 Exemption from criminal liability. A person who holds a license under ORS 475C.548, and an employee of or other person who performs work for a person who holds a license under ORS 475C.548, are exempt from the criminal laws of this state for possession, delivery or manufacture of marijuana, aiding and abetting another in the possession, delivery or manufacture of marijuana, or any other criminal offense in which possession, delivery or manufacture of marijuana is an element, while performing activities related to testing as described in ORS 475C.540 to 475C.586. [Formerly 475B.590]

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ORS 475C.590 Advisory committee on standards for testing potency of marijuana and marijuana items. (1) The Oregon Liquor and Cannabis Commission shall establish an advisory committee to advise the commission, the Oregon Health Authority and the State Department of Agriculture on establishing and maintaining standards for testing the potency of marijuana and marijuana items, as those terms are defined in ORS 475C.009. The members of the committee must include members who are

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ORS 475C.600 Definitions for ORS 475C.600 to 475C.648. As used in ORS 475C.600 to 475C.648

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ORS 475C.604 Labeling requirements; rules. (1) As is necessary to protect the public health and safety, and in consultation with the Oregon Health Authority and the State Department of Agriculture, the Oregon Liquor and Cannabis Commission shall adopt rules establishing standards for the labeling of marijuana items and inhalant delivery systems that contain industrial hemp-derived vapor items, including but not limited to

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ORS 475C.608 Authority to require preapproval of labels. (1) As used in this section

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ORS 475C.612 Packaging requirements; rules. (1) As is necessary to protect the public health and safety, and in consultation with the Oregon Health Authority and the State Department of Agriculture, the Oregon Liquor and Cannabis Commission shall adopt rules establishing standards for the packaging of marijuana items, including but not limited to

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ORS 475C.616 Authority to require preapproval of packaging. (1) As used in this section

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ORS 475C.620 Concentration and servings limits; rules. (1) The Oregon Liquor and Cannabis Commission, in consultation with the Oregon Health Authority and the State Department of Agriculture, shall adopt rules establishing

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ORS 475C.624 Applicability of ORS 475C.600 to 475C.648. (1) ORS 475C.600 to 475C.648 do not apply to

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ORS 475C.628 Authority of Oregon Liquor and Cannabis Commission to inspect. To ensure compliance with ORS 475C.600 to 475C.648 and any rule adopted under ORS 475C.600 to 475C.648, the Oregon Liquor and Cannabis Commission may inspect the premises of a person that holds a license under ORS 475C.065, 475C.085, 475C.093 or 475C.097. [Formerly 475B.635]

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ORS 475C.632 Authority of Oregon Health Authority to inspect. To ensure compliance with ORS 475C.600 to 475C.648 and any rule adopted under ORS 475C.600 to 475C.648, the Oregon Health Authority may inspect the premises of

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

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ORS 475C.640 Authority of Oregon Health Authority to discipline registrants of authority. Subject to the applicable provisions of ORS chapter 183, if a person violates a provision of ORS 475C.600 to 475C.648 or a rule adopted under a provision of ORS 475C.600 to 475C.648, the Oregon Health Authority may

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ORS 475C.644 Civil penalty for violating ORS 475C.600 to 475C.648. (1) In addition to any other liability or penalty provided by law, the Oregon Liquor and Cannabis Commission may impose for each violation of a provision of ORS 475C.600 to 475C.648, or a rule adopted under a provision of ORS 475C.600 to 475C.648, a civil penalty that does not exceed $500 for each day that the violation occurs

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ORS 475C.648 Authority of State Department of Agriculture, Oregon Liquor and Cannabis Commission for certain violations of ORS 475C.600 to 475C.648. (1) If a person violates a provision of ORS 475C.600 to 475C.648 or a rule adopted under ORS 475C.600 to 475C.648 with regard to an industrial hemp-derived vapor item

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ORS 475C.670 Definitions for ORS 475C.670 to 475C.734. As used in ORS 475C.670 to 475C.734

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ORS 475C.674 Imposition of tax on retail sale of marijuana items. (1) A tax is hereby imposed upon the retail sale of marijuana items in this state. The tax imposed by this section is a direct tax on the consumer, for which payment upon retail sale is required. The tax shall be collected at the point of sale of a marijuana item by a marijuana retailer at the time at which the retail sale occurs

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ORS 475C.678 Exemption from tax on retail sale of marijuana items; rules. (1) As used in this section, “designated primary caregiver,” “registry identification card” and “registry identification cardholder” have the meanings given those terms in ORS 475C.777

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ORS 475C.682 Collection of tax; refund; credit; penalties. (1) Except as otherwise provided in ORS 475C.670 to 475C.734, the tax imposed upon the consumer under ORS 475C.674 shall be collected at the point of sale and remitted by each marijuana retailer that engages in the retail sale of marijuana items. The tax is considered a tax upon the marijuana retailer that is required to collect the tax, and the marijuana retailer is considered a taxpayer

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ORS 475C.684 Marijuana revenue estimate. (1) Not later than 30 days before the beginning of each calendar quarter, the Oregon Department of Administrative Services shall forecast and prepare an estimate of the revenue that will be received during the remainder of the current biennium and subsequent three biennia pursuant to the tax imposed under ORS 475C.674. The estimate may be made on the basis of all pertinent information available to the Oregon Department of Administrative Services. Upon making the estimate, the Oregon Department of Administrative Services shall report the estimate to the Legislative Revenue Officer, the Legislative Fiscal Officer and the Department of Revenue

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ORS 475C.688 Enforcement; liability; notice of liability; notices of determination and assessment. (1) Every person who collects any amount under ORS 475C.682 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 475C.682

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ORS 475C.692 Duty to keep receipts, invoices and other records. (1) A marijuana retailer shall keep receipts, invoices and other pertinent records related to retail sales of marijuana items in the form required by the Department of Revenue. Each record shall be preserved for five years from the time to which the record relates, or for as long as the marijuana retailer retains the marijuana items to which the record relates, whichever is later. During the retention period and at any time prior to the destruction of records, the department may give written notice to the marijuana retailer not to destroy records described in the notice without written permission of the department. Notwithstanding any other provision of law, the department shall preserve reports and returns filed with the department for at least five years

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ORS 475C.694 Authority to require production of books, papers, accounts and other information. (1) The Department of Revenue has authority, by order or subpoena to be served with the same force and effect and in the same manner as a subpoena is served in a civil action in the circuit court, or the Oregon Tax Court, to require the production at any time and place the department designates of any books, papers, accounts or other information necessary to carry out ORS 475C.670 to 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

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ORS 475C.698 Disclosure of information. (1) Notwithstanding the confidentiality provisions of ORS 475C.722, the Department of Revenue may disclose information received under ORS 317.363 and 475C.670 to 475C.734 to

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ORS 475C.702 Right to appeal determination of tax liability. Except as otherwise provided in ORS 475C.005 to 475C.525 and 475C.670 to 475C.734, a person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 317.363 and 475C.670 to 475C.734 may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS 305.404 to 305.560. These appeal rights are the exclusive remedy available to determine the person’s liability for the tax imposed under ORS 475C.670 to 475C.734. [Formerly 475B.735]

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ORS 475C.706 Duty to return excess tax collected. (1)(a) When an amount represented by a marijuana retailer at retail to a consumer as constituting the tax imposed under ORS 475C.670 to 475C.734 is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the consumer to the marijuana retailer, the excess tax paid shall be returned by the marijuana retailer to the consumer upon written notification by the Department of Revenue or the consumer

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ORS 475C.710 Authority to retain portion of tax to pay expenses incurred. For the purpose of compensating marijuana retailers for expenses incurred in collecting the tax imposed under ORS 475C.674, each marijuana retailer is permitted to deduct and retain two percent of the amount of taxes that are collected by the marijuana retailer from all retail sales of marijuana items conducted by the marijuana retailer. [Formerly 475B.745]

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ORS 475C.714 Duties and powers of Department of Revenue; rules; interagency cooperation. (1) The Department of Revenue shall administer and enforce ORS 475C.670 to 475C.734. The department is authorized to establish rules and procedures for the implementation and enforcement of ORS 475C.670 to 475C.734 that are consistent with ORS 475C.670 to 475C.734 and that the department considers necessary and appropriate to administer and enforce ORS 475C.670 to 475C.734

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ORS 475C.718 Department of Revenue tax rebate agreement with qualified Indian tribe. (1) The Department of Revenue may enter into an agreement with the governing body of a federally recognized Indian tribe that is qualified as described in this section for the purpose of making rebate payments for an estimate of the tax on marijuana items imposed under ORS 475C.674 as described in this section

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ORS 475C.722 Applicability of tax laws to ORS 475C.670 to 475C.734. Except as otherwise provided in ORS 475C.670 to 475C.734 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 475C.670 to 475C.734. [Formerly 475B.755]

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ORS 475C.726 Oregon Marijuana Account. (1) As used in this section, “U.S. City Average Consumer Price Index” means the U.S. City Average Consumer Price Index for All Urban Consumers (All Items) as published by the Bureau of Labor Statistics of the United States Department of Labor

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ORS 475C.728 Distributions from Oregon Marijuana Account. Notwithstanding ORS 475C.726, before making any other distribution from the Oregon Marijuana Account established under ORS 475C.726, the Department of Revenue shall first distribute quarterly from the account the following

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ORS 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

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ORS 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

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ORS 475C.738 Definitions for ORS 475C.738 to 475C.758. As used in ORS 475C.738 to 475C.758

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ORS 475C.742 Financial institution exempt from certain criminal laws. A financial institution that provides financial services customarily provided by financial institutions pursuant to powers granted by ORS 717.200 to 717.320, 717.900 and 717.905, the Bank Act or by ORS chapter 723 to a marijuana processing site registered under ORS 475C.815, a medical marijuana dispensary registered under ORS 475C.833, a marijuana producer that holds a license under ORS 475C.065, a marijuana processor that holds a license under ORS 475C.085, a marijuana wholesaler that holds a license under ORS 475C.093, a marijuana retailer that holds a license under ORS 475C.097, a laboratory that holds a license under ORS 475C.548 or a person to whom a permit or temporary 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; 2024 c.16 §33]

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ORS 475C.746 Required disclosure by Oregon Liquor and Cannabis Commission; fees. (1) Notwithstanding any law relating to the exemption of information from public disclosure under ORS 475C.005 to 475C.525 or 475C.540 to 475C.586, upon the request of a financial institution, the Oregon Liquor and Cannabis Commission shall provide to the financial institution the following information

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ORS 475C.750 Required disclosure by Oregon Health Authority; fees. (1) Notwithstanding any law relating to the exemption of information from public disclosure under ORS 475C.770 to 475C.919, upon the request of a financial institution, the Oregon Health Authority shall provide to the financial institution the following information

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ORS 475C.754 Required disclosure by Department of Revenue; fees. (1) Notwithstanding any law relating to the exemption of information from public disclosure under ORS 475C.670 to 475C.734, or relating to the confidentiality of tax return information, upon the request of a financial institution, the Department of Revenue shall provide to the financial institution the following information

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