6 chapters · 747 sections in this title.
ORS 475.400 Department of Revenue suspense account
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The Department of Revenue shall deposit all moneys collected under ORS 475.396 and 475.404 in a suspense account established under ORS 293.445. The department may pay expenses for the administration and enforcement of ORS 475.394 to 475.404 with moneys from the suspense account. …
ORS 475.402 Application of ORS chapters 305, 314 to civil penalties
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Except as otherwise provided or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the determination and notice of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, stays of collection pending appeal, …
ORS 475.404 Department of Revenue rules; fees
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(1) The Department of Revenue shall adopt rules necessary to carry out ORS 475.394 and 475.396, including rules establishing: (a) Procedures for a processor to register annually with the department, including a requirement that a processor certify that all of the kratom products …
ORS 475.405 Definitions for ORS 475.405 to 475.495
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As used in ORS 475.405 to 475.495: (1) “Chemical” means: (a) Any material defined as a controlled substance or precursor substance as defined by ORS 475.005 to 475.285 and 475.744 to 475.980. (b) Any substance used in the manufacture of a controlled substance as defined by ORS 47…