OAR 845-025-1190 (Effective 08/13/2024)
This rule outlines the requirements marijuana retailers must follow to obtain an extension for tax compliance.
Since the OLCC was directed in 2023 to take steps to require proof of tax compliance for marijuana retailers, the agency has encountered situations where licensees have extenuating circumstances that prevent them from timely obtaining certificates of tax compliance. The amendments outline the process and criteria OLCC requires to grant a licensee’s request for a temporary extension.
This action makes the temporary amendments permanent, with some minor changes to refine the rule language. Effective 08/13/2024.
For more information on OLCC Rulemaking: