Public Rule Hearing
Limited Marijuana Tax Compliance Extension

June 17, 2024
1:00 PM – 2:00 PM

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Meeting ID: 283 955 923 578
Passcode: 58YG4L

Or call in by phone +1 323-553-3576, Phone conference ID: 823 491 641#

• Public Notice of Proposed Rulemaking

In 2023, the Oregon Liquor and Cannabis Commission (OLCC) and Department of Revenue (DOR) were directed by Governor Kotek to take steps to require proof of tax compliance for marijuana retailers as part of the renewal, change of ownership, addition of license holders, and/or new licensure process. Since that time, the OLCC has encountered a subset of licensees that have extenuating circumstances preventing them from obtaining certificates of tax compliance within the timeframes currently allowed in rule. Licensees may be facing deaths in the family, pending legal actions, or other technical/paperwork delays beyond their control, but are otherwise able to demonstrate an acceptable level of tax compliance.

In response to these situations, the OLCC passed a temporary rule to grant relief only in specific situations where the licensee is in compliance with marijuana taxes and diligently trying to obtain a certificate of compliance while working through other tax issues. These amendments temporarily provided the OLCC flexibility to allow additional time that will prevent the unnecessary closing of an otherwise compliant businesses. A licensee applying for an extension would need to meet specific requirements and provide proof that they are working to obtain their certificate of compliance. The OLCC is not anticipating granting such extensions frequently and intends to continue requiring strict compliance in most cases, but needs the flexibility to allow for case-by-case circumstances, given that the process creates unique situations for individual licensees. This rulemaking makes the temporary rules permanent, with some minor changes.

For information contact:

[email protected]

www.oregon.gov/olcc/Pages/Laws_and_Rules.aspx