OAR 150-305-0360: Rules Application

(1) “Local marijuana tax” means a tax or fee authorized under ORS 475B.491 on the sale of marijuana items that are sold within an area subject to a city’s jurisdiction or an unincorporated area subject to a county’s jurisdiction by a person that holds a license under ORS 475B.110. (2) Unless the context requires otherwise, the department will apply the same rules to administer transit district payroll tax programs as are used in the administration of the withholding tax program. See rules adopted under ORS 316.162 to 316.212. In addition, unless the context requires otherwise, the provisions of rules adopted pursuant to ORS Chapters 305 and 314 as to the audit and examination of reports and returns, periods of limitations, determination of an and notice of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality or returns and the penalties relative thereto, and the procedures relating thereto, apply to the determination of taxes, penalty, and imposed under transit district payroll tax statutes and ordinances. (3) Unless the context requires otherwise, the department will apply the same rules to administer local marijuana taxes as are used in the administration of the marijuana tax program. See rules adopted under ORS 475B.705 to 475B.760. In addition, the provisions of rules adopted pursuant to ORS Chapters 305, 314, or 475B as to the audit and examination of reports and returns, periods of limitation , determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collections pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determination of taxes, penalty, and interest under local marijuana taxes statutes and ordinances. (4) For rules relating to the department’s administration of local transient lodging taxes, please see OAR 150-320-0365.