ORS 475C.714
Duties and powers of Department of Revenue
- rules
- interagency cooperation
(1)
The Department of Revenue shall administer and enforce ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account). The department is authorized to establish rules and procedures for the implementation and enforcement of ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account) that are consistent with ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account) and that the department considers necessary and appropriate to administer and enforce ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account).(2)
The Oregon Liquor and Cannabis Commission shall enter into an agreement with the department for the purpose of administering and enforcing those provisions of ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account), and rules or procedures established for the purpose of implementing and enforcing ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account), that the commission and the department determine are necessary for the effective and efficient administration, implementation and enforcement of ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account).(3)
The Oregon Health Authority shall enter into an agreement with the department for the purpose of administering and enforcing the provisions of ORS 475C.678 (Exemption from tax on retail sale of marijuana items), and rules or procedures established for the purpose of implementing and enforcing ORS 475C.678 (Exemption from tax on retail sale of marijuana items), that the authority and the department determine are necessary for the effective and efficient administration, implementation and enforcement of ORS 475C.678 (Exemption from tax on retail sale of marijuana items). [Formerly 475B.750]
Source:
Section 475C.714 — Duties and powers of Department of Revenue; rules; interagency cooperation, https://www.oregonlegislature.gov/bills_laws/ors/ors475C.html
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