§ 475C.670 Definitions for ORS 475C.670 to 475C.734
§ 475C.674 Imposition of tax on retail sale of marijuana items
§ 475C.678 Exemption from tax on retail sale of marijuana items; rules
§ 475C.682 Collection of tax; refund; credit; penalties
§ 475C.684 Marijuana revenue estimate
§ 475C.688 Enforcement; liability; notice of liability; notices of determination and assessment
§ 475C.692 Duty to keep receipts, invoices and other records
§ 475C.694 Authority to require production of books, papers, accounts and other information
§ 475C.698 Disclosure of information
§ 475C.702 Right to appeal determination of tax liability
§ 475C.706 Duty to return excess tax collected
§ 475C.710 Authority to retain portion of tax to pay expenses incurred
§ 475C.714 Duties and powers of Department of Revenue; rules; interagency cooperation
§ 475C.718 Department of Revenue tax rebate agreement with qualified Indian tribe
§ 475C.722 Applicability of tax laws to ORS 475C.670 to 475C.734
§ 475C.726 Oregon Marijuana Account
§ 475C.728 Distributions from Oregon Marijuana Account
§ 475C.730 Requirement to establish county cannabis advisory panel prior to adoption of certain local ordinance
§ 475C.734 Suspense account; payment of expenses; crediting balance to Oregon Marijuana Account

Terms Used In Oregon Statutes > Chapter 475C > Taxation of Cannabis and Cannabis Products

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Service of process: The service of writs or summonses to the appropriate party.
  • State Treasury: includes those financial assets the lawful custody of which are vested in the State Treasurer and the office of the State Treasurer relating to the custody of those financial assets. See Oregon Statutes 174.100
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100