OAR 150-475-4060: Psilocybin Tax: Refund of Excess Psilocybin Tax to Clients

(1) If a psilocybin service center client determines that the actual amount of psilocybin tax the client paid to a psilocybin service center operator was computed on an amount that is not taxable or exceeds the correct tax amount, the client may request a refund of the overpayment of psilocybin tax in writing to the psilocybin service center operator where the excess psilocybin tax was paid. The request must be mailed or delivered to the psilocybin service center operator within 30 days of the date of the excess tax payment. (2) Written notification of excess psilocybin tax paid and any request for refund must include the name of the psilocybin service center or psilocybin service center operator’s business name, nature of the excess psilocybin tax paid, the remedy requested, and a copy of the receipt clearly identifying the date of purchase and proof of payment of the excess psilocybin tax. (3) If, within 60 days of the date of the original request for refund established in section (1), the psilocybin service center operator does not return the excess tax to the client, the client may file a written appeal to the Department of Revenue within 120 days of the date of the original request for refund. An appeal to the department requires written notification to the department as outlined in section (2) of this rule. (4) The department must refund excess psilocybin taxes to a client when shown by satisfactory proof that: (a) The client paid excess psilocybin tax to a psilocybin service center operator; (b) The excess psilocybin tax was not refunded to the client by the psilocybin service center operator; and (c) The client made a timely request for refund of excess psilocybin tax paid as established in this rule. (5) The department or psilocybin service center operator may not consider any request for refund of excess psilocybin tax if the client is unable to provide a receipt that clearly identifies the date of purchase and proof of payment of the excess psilocybin tax.