1. (1) A marijuana retailer must register with the department as a marijuana tax collector. A marijuana retailer must use a department assigned identification number or an Oregon Liquor Control Commission issued license number on all reports and payment vouchers filed with the department that are associated with the marijuana tax. Registration with the department is required to schedule an appointment to make marijuana tax cash deposits or payments with the department.
2. (2) The department will make forms available for reports and payment vouchers for use by marijuana retailers in reporting and paying marijuana tax.

3. (3) A marijuana retailer must notify the department in writing if the status of the marijuana retailer changes including, but not limited to, ownership changes, address changes, or the marijuana retailer no longer sells limited marijuana retail products or marijuana items.

   [Publications: Contact the Oregon Department of Revenue to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and 183.355(1)(b).]

Statutory/Other Authority

ORS 305.100 & 475C.714

Statutes/Other Implemented

ORS 475C.682

History

REV 21-2022, minor correction filed 12/06/2022, effective 12/06/2022
REV 69-2017, amend filed 12/22/2017, effective 01/01/2018
Renumbered from 150-475B.710-(C), REV 74-2016, f. 8-13-16, cert. ef. 9-1-16
REV 4-2016, f. & cert. ef. 7-1-16
REV 2-2015(Temp), f. 12-8-15, cert. ef. 1-4-16 thru 7-1-16