OAR 150-475: Controlled Substances

20 rules in Division 475, Chapter 150 (Department of Revenue).

  1. OAR 150-475-2010: Marijuana Tax: Due Dates
  2. OAR 150-475-2020: Filing Extension for Marijuana Tax Return
  3. OAR 150-475-2030: Marijuana Tax: Registration of Marijuana Retailers
  4. OAR 150-475-2040: Liability for Unpaid Marijuana Tax
  5. OAR 150-475-2050: Model Recordkeeping and Retention Regulation (Marijuana Tax)
  6. OAR 150-475-2060: Refund of Excess Marijuana Tax for Consumers
  7. OAR 150-475-2070: 100 Percent Penalty for Failure to File Marijuana Tax Returns
  8. OAR 150-475-2080: Marijuana Retailer Receipt Requirements
  9. OAR 150-475-2090: Marijuana Retailer Requirements for Validating Medical Marijuana Cards
  10. OAR 150-475-2100: Marijuana Tax: Categorization of Product Types
  11. OAR 150-475-4010: Psilocybin Tax: Payment Due Dates
  12. OAR 150-475-4020: Psilocybin Tax: Filing Extension
  13. OAR 150-475-4030: Psilocybin Tax: Registration of Service Centers
  14. OAR 150-475-4040: Psilocybin Tax: Liability for Unpaid Psilocybin Tax
  15. OAR 150-475-4050: Psilocybin Tax: Model Recordkeeping
  16. OAR 150-475-4060: Psilocybin Tax: Refund of Excess Psilocybin Tax to Clients
  17. OAR 150-475-4080: Psilocybin Tax: Psilocybin Service Center Receipt Requirements
  18. OAR 150-475-6010: Kratom Processor Definitions; Annual Registration
  19. OAR 150-475-6020: Kratom Processor Testing
  20. OAR 150-475-6030: Civil Penalties for Unregistered Kratom Processors