Collection of tax
(1)Except as otherwise provided in ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account), the tax imposed upon the consumer under ORS 475C.674 (Imposition of tax on retail sale of marijuana items) shall be collected at the point of sale and remitted by each marijuana retailer that engages in the retail sale of marijuana items. The tax is considered a tax upon the marijuana retailer that is required to collect the tax, and the marijuana retailer is considered a taxpayer.
(2)The marijuana retailer shall file a return to the Department of Revenue on or before the last day of January, April, July and October of each year for the previous calendar quarter.
(3)The marijuana retailer shall pay the tax to the department in the form and manner prescribed by the department, but not later than with each quarterly return, without regard to an extension granted under subsection (5) of this section.
(4)Marijuana retailers shall file the returns required under this section regardless of whether any tax is owed.
(5)For good cause, the department may extend the time for filing a return under this section. The extension may be granted at any time if a written request is filed with the department during or prior to the period for which the extension may be granted. The department may not grant an extension of more than 30 days.
(6)Interest shall be added at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the time the return was originally required to be filed to the time of payment.
(7)If a marijuana retailer fails to file a return or pay the tax as required by this section, the department shall:
(a)Impose a penalty in the manner provided in ORS 314.400 (Penalty for failure to file report or return or to pay tax when due); and
(b)If the department has issued to the marijuana retailer a distraint warrant or notice of determination and assessment under ORS 475C.688 (Enforcement), provide written notification to the Oregon Liquor and Cannabis Commission of the issuance of the distraint warrant or notice of determination and assessment.
(8)Except as provided in subsections (9) and (10) of this section, the period prescribed for the department to allow or make a refund of any overpayment of tax paid under ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account) is as provided in ORS 314.415 (Refunds).
(9)Intentionally left blank —Ed.
(a)The department shall first apply any overpayment of tax by a marijuana retailer to any marijuana tax that is owed by the marijuana retailer.
(b)If after any offset against any delinquent amount the overpayment of tax remains greater than $1,000, the remaining refund shall be applied as a credit against the next subsequent calendar quarter as an estimated payment.
(10)The department may not make a refund of, or credit, any overpayment of tax under ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account) that was credited to the account of a marijuana retailer under subsection (9)(b) of this section if the return for that tax period is not filed within three years after the due date of that return. [Formerly 475B.710]
Section 475C.682 — Collection of tax; refund; credit; penalties,