Current through Register Vol. 61, No. 4, April 1, 2022
(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 150-305.145(4).
For purposes of this rule, "good cause"
does not include:
established in section (5)(b) of OAR 150-305.145(4);
(b) Lack of knowledge about filing deadlines
circumstances that are within the control of the marijuana retailer or its
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.
Admin. R. 150-475-2020
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),
74-2016, f. 8-13-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS