Current through Register Vol. 61, No. 4, April 1, 2022
(1) If a consumer determines that the actual
amount of marijuana tax the consumer paid to a marijuana retailer was computed
on an amount that is not taxable or is in excess of the correct tax amount, the
consumer may request a refund of the overpayment of marijuana tax in writing to
the marijuana retailer where the excess marijuana tax was paid. The request
must be mailed or delivered to the marijuana retailer within 30 days of the
date of the excess tax payment.
Written notification of excess marijuana tax paid and any request for refund
must include the marijuana retailer's business name, nature of the excess
marijuana tax paid, remedy requested and a receipt clearly identifying the date
of purchase and proof of payment of the excess marijuana tax.
(3) If, within 60 days of the date of the
original request for refund established in section (1), the marijuana retailer
does not return the excess tax to the consumer, the consumer may appeal to the
Department of Revenue by filing a written appeal 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.
The department must refund
excess marijuana taxes to a consumer when shown by satisfactory proof that:
(a) The consumer paid excess marijuana tax to
a marijuana retailer;
excess marijuana tax was not refunded to the consumer by the marijuana
(c) The consumer
made a timely request for refund of excess marijuana tax paid as established in
department or marijuana retailer may not consider any request for refund of
excess marijuana tax if the consumer is unable to provide a receipt that
clearly identifies the date of purchase and proof of payment of the excess
Admin. R. 150-475-2060
f. & cert. ef. 7-1-16; Renumbered from 150-475B.740,
74-2016, f. 8-13-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS