2015 ORS 475B.740¹
Duty to return excess tax collected

(1)(a) When an amount represented by a marijuana retailer at retail to a consumer as constituting the tax imposed under ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account) is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the consumer to the marijuana retailer, the excess tax paid shall be returned by the marijuana retailer to the consumer upon written notification by the Department of Revenue or the consumer.

(b) The written notification must contain information necessary to determine the validity of the consumer’s claim.

(2) If the marijuana retailer does not return the excess tax within 60 days after mailing of the written notification required under subsection (1) of this section, the consumer may appeal to the department for a refund of the amount of the excess tax, in the manner and within the time allowed under rules adopted by the department.

(3) If excess tax is returned to the consumer by the department, the department may issue a notice of deficiency for the excess tax to the marijuana retailer in the manner provided under ORS 305.265 (Deficiency notice). [2015 c.699 §9]


1 Legislative Counsel Committee, CHAPTER 475B—Cannabis Regulation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors475B.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
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.