2017 ORS 475B.750¹
Duties and powers of Department of Revenue
  • rules
  • interagency cooperation

(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).

(3) The Oregon Health Authority shall enter into an agreement with the department for the purpose of administering and enforcing the provisions of ORS 475B.707 (Exemption from tax on retail sale of marijuana items), and rules or procedures established for the purpose of implementing and enforcing ORS 475B.707 (Exemption from tax on retail sale of marijuana items), that the authority and the department determine are necessary for the effective and efficient administration, implementation and enforcement of ORS 475B.707 (Exemption from tax on retail sale of marijuana items). [2015 c.699 §8; 2016 c.91 §5]

(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.