Oregon § 475C.718 Department of Revenue tax rebate agreement with qualified Indian tribe

Oregon Statutes

§ 475C.718 — Department of Revenue tax rebate agreement with qualified Indian tribe

Oregon § 475C.718

Vol.14

Title 37Alcoholic Liquors; Controlled Substances; Drugs

Ch. 475CCannabis Regulation

This text of Oregon § 475C.718 (Department of Revenue tax rebate agreement with qualified Indian tribe) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 475C.718 (2026).

Text

(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 475C.674 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 475C.521.

(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 475C.097 that is produced by a marijuana producer that is located on tribal trust land a

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(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 475C.674 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 475C.521.
(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 475C.097 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 475C.521, 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 475C.097 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 475C.521, 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 475C.674 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 475C.521, 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 475C.521, provided that the licensing of the marijuana processor comports with the agreement.
(5) There is continuously appropriated from the suspense account established under ORS 475C.734 the amounts necessary to make rebates pursuant to an agreement entered into under this section.