2015 ORS 475B.750¹
Duties and powers of Department of Revenue
  • rules
  • interagency cooperation

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This section is amended
Effective March 29, 2016
Relating to cannabis; creating new provisions; amending ORS 336.241, 475B.015, 475B.070, 475B.090, 475B.100, 475B.110, 475B.160, 475B.245, 475B.285, 475B.345, 475B.375, 475B.450, 475B.625, 475B.730 and 475B.750 and section 2, chapter 784, Oregon Laws 2015; repealing ORS 475B.080; and declaring an emergency.
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This section is amended
Effective June 2, 2016
Relating to taxation of substances containing cannabinoids; creating new provisions; amending ORS 316.680, 317.363, 475B.345, 475B.705, 475B.710, 475B.730 and 475B.750; and prescribing an effective date.

(1) The Department of Revenue shall administer and enforce ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account). The department is authorized to establish rules and procedures for the implementation and enforcement of ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account) that are consistent with ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account) and that the department considers necessary and appropriate to administer and enforce ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account).

(2) The Oregon Liquor Control Commission shall enter into an agreement with the department for the purpose of administering and enforcing those provisions of ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account), and rules or procedures established for the purpose of implementing and enforcing ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account), that the commission and the department determine are necessary for the effective and efficient administration, implementation and enforcement of ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account). [2015 c.699 §8]


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.