Authority to retain portion of tax to pay expenses incurred
For the purpose of compensating marijuana retailers for expenses incurred in collecting the tax imposed under ORS 475B.705 (Imposition of tax on retail sale of marijuana items), each marijuana retailer is permitted to deduct and retain two percent of the amount of taxes that are collected by the marijuana retailer from all retail sales of marijuana items conducted by the marijuana retailer. [2015 c.699 §13]
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.