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Taxation of Psilocybin Products | Midpage
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Oregon Revised Statutes
Title 37
Chapter 475A
Taxation of Psilocybin Products
Taxation of Psilocybin Products
475A.658
Definitions for ORS 475A.658 to 475A.714
475A.662
Imposition of tax on retail sale of psilocybin products
475A.666
Collection of tax; refund; credit; penalties
475A.670
Psilocybin revenue estimate
475A.674
Enforcement; liability; notice of liability; notices of determination and assessment
475A.678
Duty to keep receipts, invoices and other records
475A.682
Authority to require production of books, papers, accounts and other information
475A.686
Disclosure of information
475A.690
Right to appeal determination of tax liability
475A.694
Duty to return excess tax collected
475A.698
Authority to retain portions of tax to pay expenses incurred
475A.702
Duties and powers of Department of Revenue; rules; interagency cooperation
475A.706
Applicability of tax laws to ORS 475A.658 to 475A.714
475A.710
Oregon Psilocybin Account
475A.714
Suspense account; payment of expenses; crediting balance to Oregon Psilocybin Account
475A.718
Adoption of ordinances; referral to electors for approval