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Oregon Administrative Rules

Division 475

Or. Admin. R. ch. 150, div. 475

Controlled Substances

Department of Revenue

2010Marijuana Tax: Due Dates 2020Filing Extension for Marijuana Tax Return 2030Marijuana Tax: Registration of Marijuana Retailers 2040Liability for Unpaid Marijuana Tax 2050Model Recordkeeping and Retention Regulation (Marijuana Tax)2060Refund of Excess Marijuana Tax for Consumers 2070100 Percent Penalty for Failure to File Marijuana Tax Returns 2080Marijuana Retailer Receipt Requirements 2090Marijuana Retailer Requirements for Validating Medical Marijuana Cards 2100Marijuana Tax: Categorization of Product Types 4010Psilocybin Tax: Payment Due Dates 4020Psilocybin Tax: Filing Extension 4030Psilocybin Tax: Registration of Service Centers 4040Psilocybin Tax: Liability for Unpaid Psilocybin Tax 4050Psilocybin Tax: Model Recordkeeping 4060Psilocybin Tax: Refund of Excess Psilocybin Tax to Clients 4080Psilocybin Tax: Psilocybin Service Center Receipt Requirements 6010Kratom Processor Definitions; Annual Registration 6020Kratom Processor Testing 6030Civil Penalties for Unregistered Kratom Processors