2017 ORS 475B.752¹
Department of Revenue tax rebate agreement with qualified Indian tribe

(1) The Department of Revenue may enter into an agreement with the governing body of a federally recognized Indian tribe that is qualified as described in this section for the purpose of making rebate payments for an estimate of the tax on marijuana items imposed under ORS 475B.705 (Imposition of tax on retail sale of marijuana items) as described in this section.

(2) The governing body of a federally recognized Indian tribe is qualified to enter into an agreement under this section if the governing body has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475B.543 (Governor agreements with Indian tribes).

(3) The department shall provide rebates under this section for:

(a) Usable marijuana sold by a marijuana retailer that holds a license issued under ORS 475B.105 (Retail license) that is produced by a marijuana producer that is located on tribal trust land and licensed by the governing body of a federally recognized Indian tribe that has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475B.543 (Governor agreements with Indian tribes), provided that the licensing of the marijuana producer comports with the agreement; and

(b) Cannabinoid concentrates, cannabinoid extracts or cannabinoid products sold by a marijuana retailer that holds a license issued under ORS 475B.105 (Retail license) that are processed by a marijuana processor that is located on tribal trust land and licensed by the governing body of a federally recognized Indian tribe that has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475B.543 (Governor agreements with Indian tribes), provided that the licensing of the marijuana processor comports with the agreement.

(4) Payments made by the department to a federally recognized Indian tribe should represent the department’s estimate of the amount of revenue generated under ORS 475B.705 (Imposition of tax on retail sale of marijuana items) attributable to marijuana items:

(a) Produced by a marijuana producer that is located on tribal trust land and licensed by the governing body of a federally recognized Indian tribe that has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475B.543 (Governor agreements with Indian tribes), provided that the licensing of the marijuana producer comports with the agreement; or

(b) Processed by a marijuana processor that is located on tribal trust land and licensed by the governing body of a federally recognized Indian tribe that has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475B.543 (Governor agreements with Indian tribes), provided that the licensing of the marijuana processor comports with the agreement.

(5) There is continuously appropriated from the suspense account established under ORS 475B.760 (Suspense account) the amounts necessary to make rebates pursuant to an agreement entered into under this section. [2017 c.495 §2]

(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.