The Department of Revenue has amended one rule (OAR 150-305-0360 – Rules Application), effective 12/21/2016, clarifying that ORS 305.620 provisions apply to the department’s administration of local marijuana taxes.
A copy of the rule text and the temporary rule filing can be found at:
http://www.oregon.gov/DOR/about/Pages/rules.aspx
Lois Williams, Agency Rules Coordinator
Oregon Department of Revenue
Lois.J.Williams@oregon.gov
503-945-8029
971-301-1155 (cell)