2025 Oregon Revised Statutes
Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources
Chapter 475C - Cannabis Regulation
Section 475C.710 - Authority to retain portion of tax to pay expenses incurred.

Universal Citation:
OR Rev Stat § 475C.710 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

For the purpose of compensating marijuana retailers for expenses incurred in collecting the tax imposed under ORS 475C.674, each marijuana retailer is permitted to deduct and retain two percent of the amount of taxes that are collected by the marijuana retailer from all retail sales of marijuana items conducted by the marijuana retailer. [Formerly 475B.745]
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