2017 Oregon Revised Statutes
Volume : 12 - Drugs and Alcohol, Fire Protection, Natural Resources
Chapter 475B - Cannabis Regulation
Section 475B.752 - Department of Revenue tax rebate agreement with qualified Indian tribe.
(1) The Department of Revenue may enter into an agreement with the governing body of a federally recognized Indian tribe that is qualified as described in this section for the purpose of making rebate payments for an estimate of the tax on marijuana items imposed under ORS 475B.705 as described in this section.
(2) The governing body of a federally recognized Indian tribe is qualified to enter into an agreement under this section if the governing body has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475B.543.
(3) The department shall provide rebates under this section for:
(a) Usable marijuana sold by a marijuana retailer that holds a license issued under ORS 475B.105 that is produced by a marijuana producer that is located on tribal trust land and licensed by the governing body of a federally recognized Indian tribe that has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475B.543, provided that the licensing of the marijuana producer comports with the agreement; and
(b) Cannabinoid concentrates, cannabinoid extracts or cannabinoid products sold by a marijuana retailer that holds a license issued under ORS 475B.105 that are processed by a marijuana processor that is located on tribal trust land and licensed by the governing body of a federally recognized Indian tribe that has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475B.543, provided that the licensing of the marijuana processor comports with the agreement.
(4) Payments made by the department to a federally recognized Indian tribe should represent the department’s estimate of the amount of revenue generated under ORS 475B.705 attributable to marijuana items:
(a) Produced by a marijuana producer that is located on tribal trust land and licensed by the governing body of a federally recognized Indian tribe that has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475B.543, provided that the licensing of the marijuana producer comports with the agreement; or
(b) Processed by a marijuana processor that is located on tribal trust land and licensed by the governing body of a federally recognized Indian tribe that has entered into an agreement with the Governor, or the Governor’s designee, pursuant to ORS 475B.543, provided that the licensing of the marijuana processor comports with the agreement.
(5) There is continuously appropriated from the suspense account established under ORS 475B.760 the amounts necessary to make rebates pursuant to an agreement entered into under this section. [2017 c.495 §2]
