2017 ORS 475B.730¹
Disclosure of information

(1) Notwithstanding the confidentiality provisions of ORS 475B.755 (Applicability of tax laws to ORS 475B.700 to 475B.760), the Department of Revenue may disclose information received under ORS 317.363 (Expenses of marijuana-related trade or business) and 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account) to:

(a) The Oregon Liquor Control Commission to carry out the provisions of ORS 475B.010 (Short title) to 475B.545 (Severability of ORS 475B.010 to 475B.545) and 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account); and

(b) The Oregon Health Authority to carry out the provisions of ORS 475B.707 (Exemption from tax on retail sale of marijuana items).

(2) The commission may disclose information obtained pursuant to ORS 475B.010 (Short title) to 475B.545 (Severability of ORS 475B.010 to 475B.545) and 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account) to the department for the purpose of carrying out the provisions of ORS 475B.010 (Short title) to 475B.545 (Severability of ORS 475B.010 to 475B.545) and 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account).

(3) The authority may disclose information obtained pursuant to ORS 475B.797 (Registry identification cardholders) or 475B.804 (Designated primary caregivers) to the department for the purpose of carrying out the provisions of ORS 475B.707 (Exemption from tax on retail sale of marijuana items), provided that the authority does not disclose personally identifiable information. [2015 c.699 §7(1),(2); 2016 c.91 §4]

(formerly 475.300 to 475.346)

Notes of Decisions

Registry identifica­tion cardholder may not confer immunity on per­son other than designated primary caregiver to possess medical marijuana on behalf of cardholder. State v. Fries, 212 Or App 220, 158 P3d 10 (2007), aff’d 344 Or 541, 185 P3d 453 (2008)

Law Review Cita­tions

52 WLR 1 (2015)

1 Legislative Counsel Committee, CHAPTER 475B—Cannabis Regulation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors475B.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 475B, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano475B.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.