Cannabis Regulation

ORS 475B.760
Suspense account

  • payment of expenses
  • crediting balance to Oregon Marijuana Account


All moneys received by the Department of Revenue under ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account) shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460). The department may pay expenses for the administration and enforcement of ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account) out of moneys received from the tax imposed under ORS 475B.705 (Imposition of tax on retail sale of marijuana items). Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account.


After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, the department shall credit the balance of the moneys received by the department under this section to the Oregon Marijuana Account established under ORS 475B.759 (Oregon Marijuana Account). [2015 c.699 §11; 2016 c.24 §70]
§§ 475B.785 to 475B.949

(formerly 475.300 to 475.346, then 475B.400

to 475 B.525)

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)

§§ 475B.400 to 475B.525

(formerly 475.300 to 475.346)

See annotations under ORS 475B.785 to 47B.949.


Last accessed
Jun. 26, 2021