Or. Admin. R. 150-475-2020 - Filing Extension for Marijuana Tax Return

(1) For purposes of this rule, "good cause" means circumstances beyond the control of the marijuana retailer as established under section (5)(a) of OAR 150-305-0068.

(2) For purposes of this rule, "good cause" does not include:

(a) Circumstances established in section (5)(b) of OAR 150-305-0068;

(b) Lack of knowledge about filing deadlines or requirements;

(c) Other circumstances that are within the control of the marijuana retailer or its representatives.

(3) If, for good cause, a marijuana retailer is unable to file a marijuana tax return within the statutorily prescribed time, the department may grant the marijuana retailer an extension of time for filing the return. The extension for filing a return does not extend the time for payment of the marijuana tax.

(4) A marijuana retailer may request a 30-day extension to file a return of marijuana tax by submitting a written request for extension to the department. The marijuana retailer must file the extension request and remit the marijuana tax on or before the due date for the tax period for which the extension is requested. The department's decision whether to grant an extension request for good cause will be based upon the facts and circumstances in each case.

(5) Each written request for an extension to file a marijuana tax return must contain the name of the marijuana retailer, the marijuana retailer's business identification number, the tax period associated with the request, and an explanation of the reason for requesting additional time to file the return.

(6) If the extension to file a marijuana tax return is granted, the marijuana retailer must file the return within 30 days of the original due date of the return.

(7) The department may require documentary proof to substantiate assertions of good cause when making a determination whether an extension to file a return is warranted.

Notes

Or. Admin. R. 150-475-2020

REV 2-2015(Temp), f. 12-8-15, cert. ef. 1-4-16 thru 7-1-16; REV 4-2016, f. & cert. ef. 7-1-16; Renumbered from 150-475B.710-(B), REV 74-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 20-2022, minor correction filed 12/06/2022, effective 12/6/2022

Statutory/Other Authority: ORS 305.100 & 475C.714

Statutes/Other Implemented: ORS 475C.682