TAXATION OF PSILOCYBIN PRODUCTS
- Section 475A.658 - Definitions for ORS 475A.658 to 475A.714
- Section 475A.662 - Imposition of tax on retail sale of psilocybin products
- Section 475A.666 - Collection of tax; refund; credit; penalties
- Section 475A.670 - Psilocybin revenue estimate
- Section 475A.674 - Enforcement; liability; notice of liability; notices of determination and assessment
- Section 475A.678 - Duty to keep receipts, invoices and other records
- Section 475A.682 - Authority to require production of books, papers, accounts and other information
- Section 475A.686 - Disclosure of information
- Section 475A.690 - Right to appeal determination of tax liability
- Section 475A.694 - Duty to return excess tax collected
- Section 475A.698 - Authority to retain portions of tax to pay expenses incurred
- Section 475A.702 - Duties and powers of Department of Revenue; rules; interagency cooperation
- Section 475A.706 - Applicability of tax laws to ORS 475A.658 to 475A.714
- Section 475A.710 - Oregon Psilocybin Account
- Section 475A.714 - Suspense account; payment of expenses; crediting balance to Oregon Psilocybin Account