Section 280E of the Internal Revenue Code applies to all trafficking in controlled substances in Schedule I or Schedule II that is prohibited by federal law or the laws of this state, other than conduct authorized under:

1. (1) ORS 475C.005 to 475C.525 or 475C.700 to 475C.919; or
2. (2) ORS 475A.210 to 475A.722.

[2015 c.699 §19; 2016 c.91 §10; 2021 c.1 §132]