2017 ORS 475B.735¹
Right to appeal determination of tax liability

Except as otherwise provided in 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), a person aggrieved by an act or determination of the Department of Revenue or its authorized agent 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) may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally). These appeal rights are the exclusive remedy available to determine the person’s liability for the tax imposed under ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account). [2015 c.699 §7(3)]

(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.