Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 475 - CONTROLLED SUBSTANCES
Section 150-475-2070 - 100 Percent Penalty for Failure to File Marijuana Tax Returns
Universal Citation: OR Admin Rules 150-475-2070
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The Department of Revenue may impose the 100 percent penalty under ORS 305.992 if:
(a) The taxpayer was required to file Oregon
marijuana tax returns in at least one quarter during each tax year of three or
more consecutive years; and
(b) All
Oregon marijuana tax returns due during the three-year period are not filed by
the due date (including extensions) of the return required for the fourth
quarter of the third consecutive year. Assessments under ORS
305.265(10) are
not returns for the purpose of the penalty under ORS
305.992.
(2) The filing due dates of Oregon marijuana tax returns are established under ORS 475C.682.
Statutory/Other Authority: ORS 305.100 & 475C.714
Statutes/Other Implemented: ORS 475C.722
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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