ORS 475A.674
Enforcement

  • liability
  • notice of liability
  • notices of determination and assessment

(1)

Every person who collects any amount under ORS 475A.666 (Collection of tax) shall hold the same in trust for the State of Oregon and for the payment thereof to the Department of Revenue in the manner and at the time provided in ORS 475A.666 (Collection of tax).

(2)

At any time a psilocybin service center operator fails to remit any amount collected, the department may enforce collection by the issuance of a distraint warrant for the collection of the delinquent amount and all penalties, interest and collection charges accrued thereon. The warrant shall be issued, recorded and proceeded upon in the same manner and shall have the same force and effect as is prescribed with respect to warrants for the collection of delinquent income taxes.

(3)

Intentionally left blank —Ed.

(a)

In the case of a psilocybin service center operator that is assessed pursuant to the provisions of ORS 305.265 (Deficiency notice) (12) and 314.407 (Assessment of taxes owing but not submitted with return) (1), the department may issue a notice of liability to any officer, employee or member of the psilocybin service center operator within three years from the time of assessment. Within 30 days from the date the notice of liability is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the liability and, if desired, request a conference. A conference shall be governed by the provisions of ORS 305.265 (Deficiency notice) pertaining to a conference requested from a notice of deficiency.

(b)

After a conference or, if no conference is requested, a determination of the issues considering the written objections, the department shall mail the officer, employee or member a conference letter affirming, canceling or adjusting the notice of liability. Within 90 days from the date the conference letter is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or appeal to the tax court in the manner provided for an appeal from a notice of assessment.

(c)

If the department does not receive payment or written objection to the notice of liability within 30 days after the notice of liability was mailed, the notice of liability becomes final. In that event, the officer, employee or member may appeal the notice of liability to the tax court within 90 days after it became final in the manner provided for an appeal from a notice of assessment.

(4)

Intentionally left blank —Ed.

(a)

In the case of a failure to file a return on the due date, governed by the provisions of ORS 305.265 (Deficiency notice) (10) and 314.400 (Penalty for failure to file report or return or to pay tax when due), the department, in addition to any action described in the provisions of ORS 305.265 (Deficiency notice) (10) and 314.400 (Penalty for failure to file report or return or to pay tax when due), may send notices of determination and assessment to any officer, employee or member any time within three years after the assessment. The time of assessment against the officer, employee or member is 30 days after the date the notice of determination and assessment is mailed. Within 30 days from the date the notice of determination and assessment is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the assessment and, if desired, request a conference. A conference shall be governed by the provisions of ORS 305.265 (Deficiency notice) pertaining to a conference requested from a notice of deficiency.

(b)

After a conference or, if no conference is requested, a determination of the issues considering the written objections, the department shall mail the officer, employee or member a conference letter affirming, canceling or adjusting the notice of determination and assessment. Within 90 days from the date the conference letter is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or appeal in the manner provided for an appeal from a notice of assessment.

(c)

If the department does not receive payment or written objection to the notice of determination and assessment within 30 days after the notice of determination and assessment was mailed, the notice of determination and assessment becomes final. In that event, the officer, employee or member may appeal the notice of determination and assessment to the tax court within 90 days after it became final in the manner provided for an appeal from a notice of assessment.

(5)

Intentionally left blank —Ed.

(a)

More than one officer or employee of a corporation may be held jointly and severally liable for payment of taxes.

(b)

Notwithstanding the confidentiality provisions of ORS 475A.706 (Applicability of tax laws to ORS 475A.658 to 475A.714), if more than one officer or employee of a corporation may be held jointly and severally liable for payment of taxes, the department may require any or all of the officers, members or employees who may be held liable to appear before the department for a joint determination of liability. The department shall notify each officer, member or employee of the time and place set for the determination of liability.

(c)

Each person notified of a joint determination under this subsection shall appear and present such information as is necessary to establish that person’s liability or nonliability for payment of taxes to the department. If a person who was notified fails to appear, the department shall make its determination on the basis of all the information and evidence presented. The department’s determination is binding on all persons notified and required to appear under this subsection.

(d)

Intentionally left blank —Ed.

(A)

If an appeal is taken to the Oregon Tax Court pursuant to ORS 475A.706 (Applicability of tax laws to ORS 475A.658 to 475A.714) by any person determined to be liable for unpaid taxes under this subsection, each person required to appear before the department under this subsection shall be impleaded by the plaintiff. The department may implead any officer, employee or member who may be held jointly and severally liable for the payment of taxes. Each person impleaded under this paragraph shall be made a party to the action before the tax court and shall make available to the tax court the information that was presented before the department, as well as other information that may be presented to the court.

(B)

The court may determine that one or more persons impleaded under this paragraph are liable for unpaid taxes without regard to any earlier determination by the department that an impleaded person was not liable for unpaid taxes.

(C)

If a person required to appear before the court under this subsection fails or refuses to appear or bring such information in part or in whole, or is outside the jurisdiction of the tax court, the court shall make its determination on the basis of all the evidence introduced. Notwithstanding ORS 475A.706 (Applicability of tax laws to ORS 475A.658 to 475A.714), the evidence constitutes a public record and shall be available to the parties and the court. The determination of the tax court is binding on all persons made parties to the action under this subsection.

(e)

This section may not be construed to preclude a determination by the department or the Oregon Tax Court that more than one officer, employee or member are jointly and severally liable for unpaid taxes. [2021 c.1 §117]

Source: Section 475A.674 — Enforcement; liability; notice of liability; notices of determination and assessment, https://www.­oregonlegislature.­gov/bills_laws/ors/ors475A.­html.

475A.200
Legislative findings
475A.205
Purposes of ORS 475A.200 to 475A.722
475A.210
Short title
475A.215
Construction of ORS 475A.210 to 475A.722
475A.220
Definitions for ORS 475A.210 to 475A.722
475A.225
Members of Oregon Psilocybin Advisory Board
475A.230
Duties of Oregon Psilocybin Advisory Board
475A.235
General powers and duties
475A.240
Authority to purchase, possess, seize, transfer to licensee or dispose of psilocybin products
475A.243
Powers related to decedents and insolvent or bankrupt persons
475A.245
Application process for all licensees
475A.250
Grounds for refusing to issue license or issuing restricted license
475A.255
Authority to require fingerprints of applicants and other individuals
475A.260
Properties of license
475A.265
Duties of Oregon Health Authority with respect to issuing licenses
475A.270
Duty to request land use compatibility statement
475A.275
Lawful manufacture, delivery and possession of psilocybin products
475A.280
Restriction on financial interests in multiple licensees
475A.285
Authority to hold multiple licenses
475A.290
Manufacturer license
475A.295
Psilocybin product manufacturers
475A.300
Psilocybin product quantities
475A.305
Psilocybin service center operator license
475A.310
Proximity of psilocybin service center to school
475A.315
Establishment of school after issuance of license
475A.320
Requirement to verify person’s age
475A.325
Psilocybin service facilitator license
475A.330
Examination
475A.335
Requirement to verify person’s age
475A.340
Psilocybin services
475A.345
Preparation session
475A.350
Client information form
475A.355
Administration session
475A.360
Integration session
475A.365
Use of client information form in prosecution
475A.370
Right to terminate or refuse to provide services
475A.375
Powers and duties relating to psilocybin service facilitators
475A.380
Minimum standards of education and training for psilocybin service facilitators
475A.385
Authority to inspect books and premises
475A.390
Authority to require segregation of premises
475A.395
Authority to require general liability insurance
475A.400
Use of tracking system for psilocybin products
475A.405
Authority to prevent diversion of psilocybin products
475A.410
Authority to discipline for unregulated commerce
475A.415
Authority to require financial disclosure from licensee
475A.420
Authority to investigate, discipline licensees
475A.425
Authority to investigate, discipline permit holder
475A.430
Prohibition against manufacturing psilocybin products outdoors
475A.435
Restrictions on delivery or receipt
475A.440
Prohibition against selling or delivering psilocybin products to persons under 21 years of age
475A.445
Identification requirement
475A.450
Confidentiality of client communications, information
475A.455
Prohibition against psilocybin service facilitator consuming psilocybin product
475A.460
Prohibition against employing persons under 21 years of age
475A.465
Prohibition against obfuscating mark or label or using mark or label to deceive
475A.468
Requirement that psilocybin products comply with minimum standards
475A.471
Other prohibitions
475A.474
Purpose of license issued under ORS 475A.210 to 475A.722
475A.477
Grounds for revocation, suspension or restriction of license
475A.480
Permit required to perform work for or on behalf of licensee
475A.483
Issuing, renewing permits
475A.486
Authority to require fingerprints of individuals listed on application
475A.489
Whistleblower protection for employees
475A.492
Psilocybin Control and Regulation Fund
475A.495
Prohibition against person under 21 years of age entering premises
475A.498
Use of psilocybin product allowed only at service center and only under facilitator supervision
475A.501
Prohibition against producing identification that falsely indicates age
475A.504
Prohibition regarding person who is visibly intoxicated
475A.507
Prohibition against giving psilocybin product as prize
475A.510
Authority to issue subpoenas
475A.513
Civil penalty for violating ORS 475A.210 to 475A.722
475A.516
Authority of law enforcement to enforce ORS 475A.210 to 475A.722
475A.519
Duty to notify Oregon Health Authority of conviction of licensee
475A.521
Penalty for violation of rule adopted under ORS 475A.235
475A.524
Preemption of municipal charter amendments and local ordinances
475A.527
No local licenses
475A.530
Local time, place and manner regulations
475A.534
Local tax or fee
475A.538
Repeal of city, county ordinance that prohibits certain establishments
475A.542
Duty of Oregon Liquor and Cannabis Commission to assist
475A.546
Duty of State Department of Agriculture to assist
475A.550
Authority of State Department of Agriculture
475A.554
Prohibition against refusing to perform duties on basis that certain conduct is prohibited by federal law
475A.558
Immunity for state agencies, officers and employees in performance of duties
475A.562
Authority to purchase, possess, seize or dispose of psilocybin products
475A.566
Authority of Governor to suspend license or permit without notice
475A.570
Psilocybin-producing fungi as crop
475A.574
Regulation of psilocybin products as food or other commodity subject to regulation by State Department of Agriculture
475A.578
Enforceability of contracts
475A.582
Oregon Health Authority hotline for verification of license
475A.586
Certain information related to licensure exempt from disclosure
475A.590
Testing standards and processes
475A.594
Laboratory licensure
475A.598
Authority to require fingerprints of applicants and other individuals
475A.602
Statement of applicant for license under ORS 475A.594
475A.606
Laboratory accreditation
475A.610
Authority of Oregon Health Authority to discipline licensees of authority
475A.614
Authority of Oregon Health Authority over certain persons, license actions
475A.618
Civil penalty for violating ORS 475A.590 to 475A.622
475A.622
Exemption from criminal liability
475A.626
Labeling requirements
475A.630
Authority to require preapproval of labels
475A.634
Packaging requirements
475A.638
Authority to require preapproval of packaging
475A.642
Concentration and servings limits
475A.646
Authority of Oregon Health Authority to inspect
475A.650
Authority of Oregon Health Authority to discipline licensees of authority
475A.654
Civil penalty for violating ORS 475A.626 to 475A.654
475A.658
Definitions for ORS 475A.658 to 475A.714
475A.662
Imposition of tax on retail sale of psilocybin products
475A.666
Collection of tax
475A.670
Psilocybin revenue estimate
475A.674
Enforcement
475A.678
Duty to keep receipts, invoices and other records
475A.682
Authority to require production of books, papers, accounts and other information
475A.686
Disclosure of information
475A.690
Right to appeal determination of tax liability
475A.694
Duty to return excess tax collected
475A.698
Authority to retain portions of tax to pay expenses incurred
475A.702
Duties and powers of Department of Revenue
475A.706
Applicability of tax laws to ORS 475A.658 to 475A.714
475A.710
Oregon Psilocybin Account
475A.714
Suspense account
475A.718
Adoption of ordinances
475A.722
Severability
Green check means up to date. Up to date