TAXATION OF CANNABIS AND CANNABIS PRODUCTS
- Section 475B.700 - Definitions for ORS 475B.700 to 475B.760
- Section 475B.705 - Imposition of tax on retail sale of marijuana items
- Section 475B.707 - Exemption from tax on retail sale of marijuana items; rules
- Section 475B.710 - Collection of tax; refund; credit
- Section 475B.712 - Marijuana revenue estimate
- Section 475B.715 - Enforcement; liability; notice of liability; notices of determination and assessment
- Section 475B.720 - Duty to keep receipts, invoices and other records
- Section 475B.725 - Authority to require production of books, papers, accounts and other information
- Section 475B.730 - Disclosure of information
- Section 475B.735 - Right to appeal determination of tax liability
- Section 475B.740 - Duty to return excess tax collected
- Section 475B.745 - Authority to retain portion of tax to pay expenses incurred
- Section 475B.750 - Duties and powers of Department of Revenue; rules; interagency cooperation
- Section 475B.752 - Department of Revenue tax rebate agreement with qualified Indian tribe
- Section 475B.755 - Applicability of tax laws to ORS 475B.700 to 475B.760
- Section 475B.759 - Oregon Marijuana Account
- Section 475B.760 - Suspense account; payment of expenses; crediting balance to Oregon Marijuana Account
- Section 475B.763 - Definitions for ORS 475B.763 to 475B.778
- Section 475B.766 - Financial institution exempt from certain criminal laws
- Section 475B.769 - Required disclosure by Oregon Liquor Control Commission; fees
- Section 475B.772 - Required disclosure by Oregon Health Authority; fees
- Section 475B.775 - Required disclosure by Department of Revenue; fees
- Section 475B.778 - Confidentiality of information
- Section 475B.785 - Findings
- Section 475B.788 - Short title
- Section 475B.791 - Definitions for ORS 475B.785 to 475B.949
- Section 475B.794 - Construction of ORS 475B.785 to 475B.949
- Section 475B.797 - Registry identification cardholders; eligibility; fees; rules