OAR 150-475-4030
Psilocybin Tax: Registration of Service Centers
# (1)
(1) A psilocybin service center operator must register electronically with the department as a psilocybin tax collector. A psilocybin service center operator must use a department assigned identification number or an Oregon Health Authority issued license number on all reports and payment vouchers filed with the department that are associated with the psilocybin tax. Registration with the department is required to schedule an appointment to make psilocybin tax payments with the department.
# (2)
(2) The department will make forms available for reports and payment vouchers for use by psilocybin service center operators in reporting and paying psilocybin tax.
# (3)
(3) A psilocybin service center operator must notify the department in writing if the status of the psilocybin service center changes. Specifically, a psilocybin service center must notify the department when an individual or entity acquires a greater than 50% financial interest in the ownership of the psilocybin service center, address changes of the psilocybin service center, or if the psilocybin service center operator permanently ceases the sale of psilocybin products from a particular psilocybin service center.
Amendment history
REV 36-2022, adopt filed 12/28/2022, effective 01/01/2023
Source: view the official text
In this chapter (20 sections)
- 150-475-2010 · Marijuana Tax: Due Dates
- 150-475-2020 · Filing Extension for Marijuana Tax Return
- 150-475-2030 · Marijuana Tax: Registration of Marijuana Retailers
- 150-475-2040 · Liability for Unpaid Marijuana Tax
- 150-475-2050 · Model Recordkeeping and Retention Regulation (Marijuana…
- 150-475-2060 · Refund of Excess Marijuana Tax for Consumers
- 150-475-2070 · 100 Percent Penalty for Failure to File Marijuana Tax…
- 150-475-2080 · Marijuana Retailer Receipt Requirements
- 150-475-2090 · Marijuana Retailer Requirements for Validating Medical…
- 150-475-2100 · Marijuana Tax: Categorization of Product Types
- 150-475-4010 · Psilocybin Tax: Payment Due Dates
- 150-475-4020 · Psilocybin Tax: Filing Extension
- 150-475-4030 · Psilocybin Tax: Registration of Service Centers
- 150-475-4040 · Psilocybin Tax: Liability for Unpaid Psilocybin Tax
- 150-475-4050 · Psilocybin Tax: Model Recordkeeping
- 150-475-4060 · Psilocybin Tax: Refund of Excess Psilocybin Tax to…
- 150-475-4080 · Psilocybin Tax: Psilocybin Service Center Receipt…
- 150-475-6010 · Kratom Processor Definitions; Annual Registration
- 150-475-6020 · Kratom Processor Testing
- 150-475-6030 · Civil Penalties for Unregistered Kratom Processors