ORS 475A.694
Duty to return excess tax collected


(1)

Intentionally left blank —Ed.

(a)

When an amount represented by a psilocybin service center operator at retail to a client as constituting the tax imposed under ORS 475A.658 (Definitions for ORS 475A.658 to 475A.714) to 475A.714 (Suspense account) is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the client to the psilocybin service center operator, the excess tax paid shall be returned by the psilocybin service center operator to the client upon written notification by the Department of Revenue or the client.

(b)

The written notification must contain information necessary to determine the validity of the client’s claim.

(2)

If the psilocybin service center operator does not return the excess tax within 60 days after mailing of the written notification required under subsection (1) of this section, the client may appeal to the department for a refund of the amount of the excess tax, in the manner and within the time allowed under rules adopted by the department.

(3)

If excess tax is returned to the client by the department, the department may issue a notice of deficiency for the excess tax to the psilocybin service center operator in the manner provided under ORS 305.265 (Deficiency notice). [2021 c.1 §122]

Source: Section 475A.694 — Duty to return excess tax collected, 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