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.
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