ORS 475C.694
Authority to require production of books, papers, accounts and other information

(1)

The Department of Revenue has authority, by order or subpoena to be served with the same force and effect and in the same manner as a subpoena is served in a civil action in the circuit court, or the Oregon Tax Court, to require the production at any time and place the department designates of any books, papers, accounts or other information necessary to carry out ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account). The department may require the attendance of any person having knowledge in the premises, and may take testimony and require proof material for the information, with power to administer oaths to the person.

(2)

If a person fails to comply with a subpoena or order of the department or to produce or permit the examination or inspection of any books, papers, records and equipment pertinent to an investigation or inquiry under ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account), or to testify to any matter regarding which the person is lawfully interrogated, the department may apply to the Oregon Tax Court or to the circuit court of the county in which the person resides or where the person is for an order to the person to attend and testify, or otherwise to comply with the demand or request of the department. The department shall apply to the court by ex parte motion, upon which the court shall make an order requiring the person against whom the motion is directed to comply with the request or demand of the department within 10 days after the service of the order, or within the additional time granted by the court, or to justify the failure within that time. The order shall be served upon the person to whom it is directed in the manner required by this state for service of process, which service is required to confer jurisdiction upon the court. Failure to obey any order issued by the court under this section is contempt of court. The remedy provided by this section is in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state. [Formerly 475B.725]

Source: Section 475C.694 — Authority to require production of books, papers, accounts and other information, https://www.­oregonlegislature.­gov/bills_laws/ors/ors475C.­html.

475C.001
Purposes of ORS 475C.005 to 475C.525 475C.005
Short title 475C.009
Definitions for ORS 475C.005 to 475C.525 475C.013
Construction of ORS 475C.005 to 475C.525 475C.017
General powers and duties 475C.021
Authority to purchase, possess, seize, transfer to licensee or dispose of marijuana items 475C.025
Powers related to decedents and insolvent or bankrupt persons 475C.029
Authority to limit quantity of marijuana items transferred to individual 475C.033
Application process for all licensees 475C.037
Grounds for refusing to issue license or issuing restricted license 475C.041
Authority to require fingerprints of applicants and other individuals 475C.045
Properties of license 475C.049
Duties of Oregon Liquor and Cannabis Commission with respect to issuing licenses 475C.053
Duty to request land use compatibility statement 475C.057
Lawful production, delivery and possession of marijuana items 475C.061
Authority to hold multiple licenses 475C.065
Production license 475C.069
Exemption from requirement to obtain land use compatibility statement 475C.073
Marijuana production as nonconforming land use 475C.077
Marijuana plant grow canopies 475C.081
Permissible delivery and receipt by marijuana producer and marijuana processor 475C.085
Processor license 475C.089
Cannabinoid concentrate 475C.093
Wholesale license 475C.097
Retail license 475C.101
Proximity of marijuana retailer to school 475C.105
Establishment of school after issuance of license 475C.109
Requirement to verify person’s age 475C.113
Ordinance allowing delivery of marijuana items to consumers 475C.117
Delivery of marijuana items to consumer 475C.121
Exclusively medical licensee designation for marijuana producer 475C.125
Exclusively medical licensee designation for marijuana processor 475C.129
Exclusively medical licensee designation for marijuana wholesaler 475C.133
Exclusively medical licensee designation for marijuana retailer 475C.137
Production for medical purposes 475C.141
Processing for medical purposes 475C.145
Wholesale selling for medical purposes 475C.149
Retail selling for medical purposes 475C.153
Oregon Health Authority rule requirement 475C.157
Authority to inspect books and premises 475C.161
Authority to require segregation of premises 475C.165
Authority to require general liability insurance 475C.169
Duty to develop procedures to transfer from registration to license 475C.173
Authority to establish merit-based criteria for licensure or renewal of licensure 475C.177
Duty to develop and maintain system for tracking transfer of marijuana items 475C.181
Authority to prevent diversion of marijuana 475C.185
Authority to discipline for unregulated commerce 475C.189
Authority to require financial disclosure from licensee 475C.193
Authority to investigate, discipline licensees 475C.197
Authority to investigate, discipline permit holder 475C.201
Authority to delegate certain duties, functions and powers 475C.205
Restrictions on delivery or receipt 475C.209
Transport of marijuana item by licensee 475C.213
Prohibition against selling or delivering marijuana items to persons under 21 years of age 475C.217
Identification requirement 475C.221
Identification for purchasing 475C.225
Prohibition against employing persons under 21 years of age 475C.229
Prohibition against importing or exporting marijuana items 475C.233
Prohibition against obfuscating mark or label or using mark or label to deceive 475C.237
Requirement that marijuana items comply with minimum standards 475C.241
Prohibition against certain licensees possessing mature marijuana plants 475C.245
Other prohibitions 475C.249
Purpose of license issued under ORS 475C.005 to 475C.525 475C.253
Labeling of industrial hemp commodity or product 475C.257
Prohibition against sale of certain marijuana items 475C.261
Schedule of violations 475C.265
Grounds for revocation, suspension or restriction of license or permit 475C.269
Permit required to perform work for or on behalf of marijuana retailer 475C.273
Issuing, renewing permits 475C.277
Authority to require fingerprints of individuals listed on application 475C.281
Right of employees to organize 475C.285
Whistleblower protection for employees 475C.289
Certification of cannabis researchers 475C.293
Authority to require fingerprints of applicants and other individuals 475C.297
Marijuana Control and Regulation Fund 475C.301
Enforcement authority of regulatory specialist 475C.305
Applicability of provisions to homegrown plants, homemade cannabinoid products and concentrates, specified possession and delivery 475C.309
Prohibition against producing, processing, possessing or storing homegrown marijuana or homemade cannabinoid products, extracts 475C.313
Prohibition against producing, processing or storing homemade cannabinoid extracts, industrial hemp extracts 475C.317
Prohibition against person under 21 years of age possessing, attempting to purchase or purchasing marijuana item 475C.321
Prohibition against producing identification that falsely indicates age 475C.325
Requirements for assessment and treatment under ORS 475C.317 475C.329
Prohibition regarding person who is visibly intoxicated 475C.333
Prohibition against giving marijuana item as prize 475C.337
Unlawful possession by person 21 years of age or older 475C.341
Unlawful possession by person under 21 years of age 475C.345
Unlawful delivery of marijuana item 475C.349
Unlawful manufacture of marijuana item 475C.353
Classification of felony under ORS 475C.337, 475C.341, 475C.345 and 475C.349 475C.357
Arson incident to manufacture of cannabinoid extract in first degree 475C.361
Arson incident to manufacture of cannabinoid extract in second degree 475C.365
Causing another person to ingest marijuana 475C.369
Administration to another person under 18 years of age 475C.373
Unlawful sale or delivery of marijuana paraphernalia 475C.377
Prohibition against using marijuana item in public place 475C.381
Immunity for person making report of violation 475C.385
Effect of crime under federal law or law of another state 475C.389
Protection for person obtaining assistance for cannabis-related overdose 475C.393
Affirmative defense 475C.397
Order setting aside qualifying marijuana conviction 475C.401
Authority to issue subpoenas 475C.405
Civil penalty for violating ORS 475C.005 to 475C.525 475C.409
Forfeiture of building or premises for violating ORS 475C.005 to 475C.525 475C.413
Authority of law enforcement to enforce ORS 475C.005 to 475C.525 475C.417
Seizure of marijuana items by law enforcement personnel 475C.421
Duty to notify Oregon Liquor and Cannabis Commission of conviction of licensee 475C.425
Penalty for violating ORS 475C.005 to 475C.525 475C.429
Preemption of municipal charter amendments and local ordinances 475C.433
Prohibition against operation of premises for which license issued 475C.437
Effective date of prohibition against operation of licensed premises 475C.441
Ordinance prohibiting possession 475C.445
Right to possess marijuana items for personal use 475C.449
Local time, place and manner regulations 475C.453
Local tax or fee 475C.457
Repeal of city, county ordinance that prohibits certain establishments 475C.461
Duty of Oregon Health Authority to assist 475C.465
Duty of State Department of Agriculture to assist 475C.469
Authority of State Department of Agriculture 475C.473
Prohibition against refusing to perform duties on basis that certain conduct is prohibited by federal law 475C.477
Immunity for state agencies, officers and employees in performance of duties 475C.481
Authority to purchase, possess, seize or dispose of marijuana items 475C.485
Authority of Governor to suspend license, certificate or permit without notice 475C.489
Marijuana as crop 475C.493
Regulation of marijuana items as food or other commodity subject to regulation by State Department of Agriculture 475C.497
Exceptions from applicability of ORS 475C.005 to 475C.525 475C.501
Violation of laws of this state as nuisance 475C.505
Enforceability of contracts 475C.509
Oregon Liquor and Cannabis Commission hotline for verification of license 475C.513
Transport of marijuana items to trade show 475C.517
Certain information related to licensure exempt from disclosure 475C.521
Governor agreements with Indian tribes 475C.525
Severability of ORS 475C.005 to 475C.525 475C.529
Duty to report to Legislative Assembly 475C.540
Definitions for ORS 475C.540 to 475C.586 475C.544
Testing standards and processes 475C.548
Laboratory licensure 475C.552
Authority to require fingerprints of applicants and other individuals 475C.556
Statement of applicant for license under ORS 475C.548 475C.560
Laboratory accreditation 475C.564
Applicability of ORS 475C.540 to 475C.586 475C.568
Authority of Oregon Liquor and Cannabis Commission to discipline licensees of commission 475C.572
Authority of Oregon Liquor and Cannabis Commission over certain persons, license actions 475C.574
Authority of Oregon Health Authority to discipline registrants of authority 475C.578
Civil penalty for violating ORS 475C.540 to 475C.586 475C.582
Authority of State Department of Agriculture, Oregon Liquor and Cannabis Commission for certain violations of ORS 475C.540 to 475C.586 475C.586
Exemption from criminal liability 475C.590
Advisory committee on standards for testing potency of marijuana and marijuana items 475C.600
Definitions for ORS 475C.600 to 475C.648 475C.604
Labeling requirements 475C.608
Authority to require preapproval of labels 475C.612
Packaging requirements 475C.616
Authority to require preapproval of packaging 475C.620
Concentration and servings limits 475C.624
Applicability of ORS 475C.600 to 475C.648 475C.628
Authority of Oregon Liquor and Cannabis Commission to inspect 475C.632
Authority of Oregon Health Authority to inspect 475C.636
Authority of Oregon Liquor and Cannabis Commission to discipline licensees of commission 475C.640
Authority of Oregon Health Authority to discipline registrants of authority 475C.644
Civil penalty for violating ORS 475C.600 to 475C.648 475C.648
Authority of State Department of Agriculture, Oregon Liquor and Cannabis Commission for certain violations of ORS 475C.600 to 475C.648 475C.670
Definitions for ORS 475C.670 to 475C.734 475C.674
Imposition of tax on retail sale of marijuana items 475C.678
Exemption from tax on retail sale of marijuana items 475C.682
Collection of tax 475C.684
Marijuana revenue estimate 475C.688
Enforcement 475C.692
Duty to keep receipts, invoices and other records 475C.694
Authority to require production of books, papers, accounts and other information 475C.698
Disclosure of information 475C.702
Right to appeal determination of tax liability 475C.706
Duty to return excess tax collected 475C.710
Authority to retain portion of tax to pay expenses incurred 475C.714
Duties and powers of Department of Revenue 475C.718
Department of Revenue tax rebate agreement with qualified Indian tribe 475C.722
Applicability of tax laws to ORS 475C.670 to 475C.734 475C.726
Oregon Marijuana Account 475C.730
Requirement to establish county cannabis advisory panel prior to adoption of certain local ordinance 475C.734
Suspense account 475C.738
Definitions for ORS 475C.738 to 475C.758 475C.742
Financial institution exempt from certain criminal laws 475C.746
Required disclosure by Oregon Liquor and Cannabis Commission 475C.750
Required disclosure by Oregon Health Authority 475C.754
Required disclosure by Department of Revenue 475C.758
Confidentiality of information 475C.770
Findings 475C.773
Short title 475C.777
Definitions for ORS 475C.770 to 475C.919 475C.780
Construction of ORS 475C.770 to 475C.919 475C.783
Registry identification cardholders 475C.786
Assistance from designated primary caregiver 475C.789
Designated primary caregivers 475C.791
Registry identification cardholder ability to designate certain entities as additional caregivers 475C.792
Marijuana grow site registration system 475C.794
Address of marijuana grow site 475C.795
Duty to submit production data to Oregon Health Authority 475C.797
Delegation of duty to submit production data 475C.798
Personal agreements 475C.800
Transfer of usable marijuana 475C.803
Marijuana grow site security systems 475C.806
Possession limits for plants 475C.809
Possession limits for usable marijuana 475C.812
Duty to carry card when at location other than address on file with Oregon Health Authority 475C.815
Marijuana processing site registration system 475C.818
Authority to require fingerprints of applicants and other individuals 475C.821
Duty to submit processing data to Oregon Health Authority 475C.824
Public health and safety standards for medical cannabinoid products, concentrates and extracts 475C.827
Prohibition against transferring medical cannabinoid products, concentrates and extracts to certain persons 475C.830
Exception to registration requirement 475C.833
Medical marijuana dispensary registration system 475C.837
Authority to require fingerprints of applicants and other individuals 475C.840
Medical marijuana dispensary located within 1,000 feet of school 475C.843
Duty to submit dispensing data to Oregon Health Authority 475C.847
Establishment of school after registration 475C.850
Receipt of marijuana by nonprofit dispensary 475C.853
Oregon Health Authority telephone hotline 475C.856
Database of information related to production, processing and dispensing 475C.859
Database of information related to cardholders 475C.862
Confidentiality of personally identifiable information 475C.865
Disclosure of personally identifiable information upon revocation or suspension of registration 475C.868
Oregon Health Authority electronic system 475C.871
Use of Oregon Liquor and Cannabis Commission tracking system 475C.874
Authority to designate responsibility for site or dispensary to another person 475C.877
Authority to assign responsibility for site or dispensary to another person 475C.880
Rights of secured parties 475C.883
Exemptions from criminal liability 475C.886
Exceptions to exemption from criminal liability 475C.889
Affirmative defense 475C.891
Prohibition against taking disciplinary action against attending provider 475C.892
Prohibition against taking disciplinary action against professional licensee 475C.894
Authority to investigate 475C.895
Civil penalty for violating ORS 475C.770 to 475C.919 475C.897
Local time, place and manner regulations 475C.898
Duty of State Department of Agriculture and Oregon Liquor and Cannabis Commission to assist 475C.900
Immunity for state agencies, officers, employees and agents in performance of duties 475C.903
Authority to possess, seize or dispose of marijuana and marijuana-derived products 475C.907
Cannabis seeds as propagant of nursery stock 475C.910
Applicability of ORS 475C.770 to 475C.919 to criminal causes of action 475C.913
Petitioning for disease or condition to be included as debilitating medical condition 475C.916
Authority of nurse to discuss medical use of marijuana 475C.919
Authority to adopt rules for ORS 475C.770 to 475C.919 475C.930
Oregon Cannabis Commission 475C.933
Commission leadership 475C.936
Staff support for commission 475C.939
Duties of commission 475C.945
City, county ordinances regarding medical marijuana 475C.950
Adoption of ordinances
Green check means up to date. Up to date

Current through early 2024

§ 475C.694’s source at oregon​.gov