75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 2913
House Bill 3274
Sponsored by Representatives MAURER, TOMEI, THOMPSON, HARKER;
Representatives BARKER, BENTZ, BERGER, BRUUN, GARRETT, GILLIAM,
GILMAN, GREENLICK, HANNA, JENSON, KOTEK, KRIEGER, OLSON,
RICHARDSON, SCHAUFLER, G SMITH, SPRENGER, WEIDNER, Senators
BURDICK, KRUSE, METSGER
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
Directs Department of Human Services to establish and operate
marijuana production facility and distribute marijuana to
pharmacies for dispensing to medical marijuana cardholders and
designated primary caregivers.
Allows pharmacists to dispense marijuana to medical marijuana
cardholders and designated primary caregivers.
Disallows private marijuana grow sites.
Imposes tax of $98 per ounce on marijuana dispensed by
pharmacies. Establishes Marijuana Production Facility
Fund. Continuously appropriates moneys from fund to department
for operation of production facility.
A BILL FOR AN ACT
Relating to medical marijuana; creating new provisions; amending
ORS 475.302, 475.306, 475.309, 475.316, 475.319, 475.320,
475.324 and 475.331; repealing ORS 475.304; appropriating
money; and providing for revenue raising that requires approval
by a three-fifths majority.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + Sections 2 and 3 of this 2009 Act are added to
and made a part of ORS 475.300 to 475.346. + }
SECTION 2. { + (1) The Department of Human Services shall
establish and operate a marijuana production facility that
produces all marijuana used by registry identification
cardholders. The department shall distribute marijuana produced
at the facility to pharmacies for dispensing to registry
identification cardholders and designated primary caregivers.
(2) The department shall adopt rules:
(a) Ensuring the security of the facility and plants;
(b) Establishing a procedure for distribution of medical
marijuana to pharmacies;
(c) Ensuring consistent quality of the medical marijuana
produced;
(d) Establishing recordkeeping procedures for tracking medical
marijuana products from the facility to the end user consistent
with federal and state guidelines; and
(e) Ensuring compliance with federal Food and Drug
Administration regulations for botanical pharmaceutical
production.
(3) The department shall distribute five percent of the revenue
generated by the marijuana production facility to the county in
which the facility is located.
(4) The department shall distribute 2.5 percent of the revenue
generated by the marijuana production facility to the
municipality closest to the facility.
(5) The department shall deposit 92.5 percent of the revenue
generated by the marijuana production facility in the Marijuana
Production Facility Fund established under section 16 of this
2009 Act. + }
SECTION 3. { + (1) Except as provided in ORS 475.342, a
pharmacist who dispenses marijuana to a registry identification
cardholder or designated primary caregiver in accordance with the
rules of the Department of Human Services and the State Board of
Pharmacy is excepted from the criminal laws of the state for
possession, delivery or production of marijuana, aiding and
abetting another in the possession, delivery or production of
marijuana or any other criminal offense in which possession,
delivery or production of marijuana is an element.
(2) The board may not subject a pharmacist to a civil penalty
or discipline by the board for dispensing marijuana to a registry
identification cardholder or designated primary caregiver in
accordance with the rules of the department and the board.
(3) A pharmacy or pharmacist may possess marijuana in amounts
established by the board, in consultation with the department, by
rule.
(4) The board shall adopt rules establishing requirements and
procedures for the dispensing of marijuana to registry
identification cardholders and designated primary caregivers.
(5) A pharmacist may refuse to dispense marijuana to a registry
identification cardholder or designated primary caregiver for any
reason. + }
SECTION 4. ORS 475.302 is amended to read:
475.302. As used in ORS 475.300 to 475.346:
(1) 'Attending physician' means a physician licensed under ORS
chapter 677 who has primary responsibility for the care and
treatment of a person diagnosed with a debilitating medical
condition.
(2) 'Debilitating medical condition' means:
(a) Cancer, glaucoma, agitation due to Alzheimer's disease,
positive status for human immunodeficiency virus or acquired
immune deficiency syndrome, or treatment for these conditions;
(b) A medical condition or treatment for a medical condition
that produces, for a specific patient, one or more of the
following:
(A) Cachexia;
(B) Severe pain;
(C) Severe nausea;
(D) Seizures, including but not limited to seizures caused by
epilepsy; or
(E) Persistent muscle spasms, including but not limited to
spasms caused by multiple sclerosis; or
(c) Any other medical condition or treatment for a medical
condition adopted by the department by rule or approved by the
department pursuant to a petition submitted pursuant to ORS
475.334.
(3) 'Delivery' has the meaning given that term in ORS 475.005.
'Delivery' does not include transfer of marijuana by a registry
identification cardholder to another registry identification
cardholder if no consideration is paid for the transfer.
(4) 'Department' means the Department of Human Services.
(5) 'Designated primary caregiver' means an individual 18 years
of age or older who has significant responsibility for managing
the well-being of a person who has been diagnosed with a
debilitating medical condition and who is designated as such on
that person's application for a registry identification card or
in other written notification to the department. 'Designated
primary caregiver' does not include the person's attending
physician.
(6) 'Marijuana' has the meaning given that term in ORS 475.005.
{ - (7) 'Marijuana grow site' means a location where
marijuana is produced for use by a registry identification
cardholder and that is registered under the provisions of ORS
475.304. - }
{ - (8) - } { + (7) + } 'Medical use of marijuana' means
the
{ - production, - } possession, delivery, or administration of
marijuana, or paraphernalia used to administer marijuana, as
necessary for the exclusive benefit of a person to mitigate the
symptoms or effects of the person's debilitating medical
condition.
{ + (8) 'Pharmacist' means a person licensed as a pharmacist
under ORS chapter 689. + }
(9) 'Production' has the meaning given that term in ORS
475.005.
(10) 'Registry identification card' means a document issued by
the department that identifies a person authorized to engage in
the medical use of marijuana and the person's designated primary
caregiver, if any.
(11) 'Usable marijuana' means the dried leaves and flowers of
the plant Cannabis family Moraceae, and any mixture or
preparation thereof, that are appropriate for medical use as
allowed in ORS 475.300 to 475.346. 'Usable marijuana' does not
include the seeds, stalks and roots of the plant.
(12) 'Written documentation' means a statement signed by the
attending physician of a person diagnosed with a debilitating
medical condition or copies of the person's relevant medical
records.
SECTION 5. ORS 475.306 is amended to read:
475.306. (1) A person who possesses a registry identification
card issued pursuant to ORS 475.309 may engage in, and a
designated primary caregiver of such a person may assist in, the
medical use of marijuana only as justified to mitigate the
symptoms or effects of the person's debilitating medical
condition.
(2) A person who is a registry identification cardholder must
possess the registry identification card when using or
transporting marijuana in a location other than the residence of
the cardholder.
{ - (3) The Department of Human Services shall define by rule
when a marijuana plant is mature and when it is immature. The
rule shall provide that a plant that has no flowers and that is
less than 12 inches in height and less than 12 inches in diameter
is a seedling or a start and is not a mature plant. - }
SECTION 6. ORS 475.309 is amended to read:
475.309. (1) Except as provided in ORS 475.316, 475.320 and
475.342, a person engaged in or assisting in the medical use of
marijuana is excepted from the criminal laws of the state for
possession { - , - } { + or + } delivery { - or
production - } of marijuana, aiding and abetting another in the
possession { - , - } { + or + } delivery { - or
production - } of marijuana or any other criminal offense in
which possession { - , - } { + or + } delivery { - or
production - } of marijuana is an element if the following
conditions have been satisfied:
(a) The person holds a registry identification card issued
pursuant to this section, has applied for a registry
identification card pursuant to subsection (9) of this section
{ - , - } { + or + } is the designated primary caregiver of the
cardholder { - or applicant, or is the person responsible for a
marijuana grow site that is producing marijuana for the
cardholder and is registered under ORS 475.304 - } ; and
(b) The person who has a debilitating medical condition
{ - , - } { + and + } the person's primary caregiver { - and
the person responsible for a marijuana grow site that is
producing marijuana for the cardholder and is registered under
ORS 475.304 - } are collectively in possession of { - , - }
{ + or + } delivering { - or producing - } marijuana for
medical use in amounts allowed under ORS 475.320.
(2) The Department of Human Services shall establish and
maintain a program for the issuance of registry identification
cards to persons who meet the requirements of this section.
Except as provided in subsection (3) of this section, the
department shall issue a registry identification card to any
person who pays a fee in the amount established by the department
and provides the following:
(a) Valid, written documentation from the person's attending
physician stating that the person has been diagnosed with a
debilitating medical condition and that the medical use of
marijuana may mitigate the symptoms or effects of the person's
debilitating medical condition;
(b) The name, address and date of birth of the person;
(c) The name, address and telephone number of the person's
attending physician; { + and + }
(d) The name and address of the person's designated primary
caregiver, if the person has designated a primary caregiver at
the time of application { - ; and - } { + . + }
{ - (e) A written statement that indicates whether the
marijuana used by the cardholder will be produced at a location
where the cardholder or designated primary caregiver is present
or at another location. - }
(3) The department shall issue a registry identification card
to a person who is under 18 years of age if the person submits
the materials required under subsection (2) of this section, and
the custodial parent or legal guardian with responsibility for
health care decisions for the person under 18 years of age signs
a written statement that:
(a) The attending physician of the person under 18 years of age
has explained to that person and to the custodial parent or legal
guardian with responsibility for health care decisions for the
person under 18 years of age the possible risks and benefits of
the medical use of marijuana;
(b) The custodial parent or legal guardian with responsibility
for health care decisions for the person under 18 years of age
consents to the use of marijuana by the person under 18 years of
age for medical purposes;
(c) The custodial parent or legal guardian with responsibility
for health care decisions for the person under 18 years of age
agrees to serve as the designated primary caregiver for the
person under 18 years of age; and
(d) The custodial parent or legal guardian with responsibility
for health care decisions for the person under 18 years of age
agrees to control the acquisition of marijuana and the dosage and
frequency of use by the person under 18 years of age.
(4) A person applying for a registry identification card
pursuant to this section may submit the information required in
this section to a county health department for transmittal to the
Department of Human Services. A county health department that
receives the information pursuant to this subsection shall
transmit the information to the Department of Human Services
within five days of receipt of the information. Information
received by a county health department pursuant to this
subsection
{ - shall be - } { + is + } confidential and not subject to
disclosure, except as required to transmit the information to the
Department of Human Services.
(5)(a) The department shall verify the information contained in
an application submitted pursuant to this section and shall
approve or deny an application within thirty days of receipt of
the application.
(b) In addition to the authority granted to the department
under ORS 475.316 to deny an application, the department may deny
an application for the following reasons:
(A) The applicant did not provide the information required
pursuant to this section to establish the applicant's
debilitating medical condition and to document the applicant's
consultation with an attending physician regarding the medical
use of marijuana in connection with such condition, as provided
in subsections (2) and (3) of this section;
(B) The department determines that the information provided was
falsified; or
(C) The applicant has been prohibited by a court order from
obtaining a registry identification card.
(c) Denial of a registry identification card { - shall be
considered - } { + is + } a final department action, subject to
judicial review. Only the person whose application has been
denied, or, in the case of a person under the age of 18 years of
age whose application has been denied, the person's parent or
legal guardian, { - shall have - } { + has + } standing to
contest the department's action.
(d) { - Any - } { + A + } person whose application has been
denied may not reapply for six months from the date of the
denial, unless { - so - } authorized { + to reapply + } by the
department or a court of competent jurisdiction.
(6)(a) If the department has verified the information submitted
pursuant to subsections (2) and (3) of this section and none of
the reasons for denial listed in subsection (5)(b) of this
section is applicable, the department shall issue a serially
numbered registry identification card within five days of
verification of the information. The registry identification card
{ - shall - } { + must + } state:
(A) The cardholder's name, address and date of birth;
(B) The date of issuance and expiration date of the registry
identification card;
(C) The name and address of the person's designated primary
caregiver, if any; { + and + }
{ - (D) Whether the marijuana used by the cardholder will be
produced at a location where the cardholder or designated primary
caregiver is present or at another location; and - }
{ - (E) - } { + (D) + } Any other information that the
department may specify by rule.
(b) When the person to whom the department has issued a
registry identification card pursuant to this section has
specified a designated primary caregiver, the department shall
issue an identification card to the designated primary caregiver.
The primary caregiver's registry identification card shall
contain the information provided in paragraph (a) of this
subsection.
(7)(a) A person who possesses a registry identification card
shall:
(A) Notify the department of any change in the person's name,
address, attending physician or designated primary caregiver.
(B) If applicable, notify the designated primary caregiver of
the cardholder { - and the person responsible for the marijuana
grow site that produces marijuana for the cardholder - } of any
change in status including, but not limited to:
(i) The assignment of another individual as the designated
primary caregiver of the cardholder; { + or + }
{ - (ii) The assignment of another individual as the person
responsible for a marijuana grow site producing marijuana for the
cardholder; or - }
{ - (iii) - } { + (ii) + } The end of the eligibility of
the cardholder to hold a valid registry identification card.
(C) Annually submit to the department:
(i) Updated written documentation from the cardholder's
attending physician of the person's debilitating medical
condition and that the medical use of marijuana may mitigate the
symptoms or effects of the person's debilitating medical
condition; and
(ii) The name of the person's designated primary caregiver if a
primary caregiver has been designated for the upcoming year.
(b) If a person who possesses a registry identification card
fails to comply with this subsection, the card { - shall be
deemed expired - } { + expires + }. If a registry
identification card expires, the identification card of any
designated primary caregiver of the cardholder { - shall also
expire - } { + also expires + }.
(8)(a) A person who possesses a registry identification card
pursuant to this section and who has been diagnosed by the
person's attending physician as no longer having a debilitating
medical condition or whose attending physician has determined
that the medical use of marijuana is contraindicated for the
person's debilitating medical condition shall return the registry
identification card and any other associated Oregon Medical
Marijuana Program cards to the department within 30 calendar days
of notification of the diagnosis or notification of the
contraindication.
(b) If, due to circumstances beyond the control of the registry
identification cardholder, a cardholder is unable to obtain a
second medical opinion about the cardholder's continuing
eligibility to use medical marijuana before the 30-day period
specified in paragraph (a) of this subsection { - has
expired - } { + expires + }, the department may grant the
cardholder additional time to obtain a second opinion before
requiring the cardholder to return the registry identification
card and any associated cards.
(9) A person who has applied for a registry identification card
pursuant to this section but whose application has not yet been
approved or denied, and who is contacted by any law enforcement
officer in connection with the person's administration,
possession { - , - } { + or + } delivery { - or
production - } of marijuana for medical use may provide to the
law enforcement officer a copy of the written documentation
submitted to the department pursuant to subsection (2) or (3) of
this section and proof of the date of mailing or other
transmission of the documentation to the department. This
documentation { - shall have - } { + has + } the same legal
effect as a registry identification card until such time as the
person receives notification that the application has been
approved or denied.
(10) A registry identification cardholder has the primary
responsibility of notifying the primary caregiver { - and
person responsible for the marijuana grow site that produces
marijuana for the cardholder - } of any change in status of the
cardholder. If the department is notified by the cardholder that
a primary caregiver { - or person responsible for a marijuana
grow site - } has changed, the department shall notify the
primary caregiver { - or the person responsible for the
marijuana grow site - } by mail at the address of record
confirming the change in status and informing the caregiver
{ - or person - } that { - their - } { + the
caregiver's + } card is no longer valid and must be returned to
the department.
(11) The department shall revoke the registry identification
card of a cardholder if a court has issued an order that
prohibits the cardholder from participating in the medical use of
marijuana or otherwise participating in the Oregon Medical
Marijuana Program under ORS 475.300 to 475.346. The cardholder
shall return the registry identification card to the department
within seven calendar days of notification of the revocation. If
the cardholder is a patient, the patient shall return the
patient's card and all other associated Oregon Medical Marijuana
Program cards.
(12) The department and employees and agents of the department
acting within the course and scope of their employment are immune
from any civil liability that might be incurred or imposed for
the performance of or failure to perform duties required by this
section.
SECTION 7. ORS 475.316 is amended to read:
475.316. (1) { - No - } { + A + } person { + who is + }
authorized to possess { - , - } { + or + } deliver { - or
produce - } marijuana for medical use pursuant to ORS 475.300 to
475.346 { - shall be - } { + is + } { + not + } excepted
from the criminal laws of this state { - or shall be deemed to
have established - } { + and does not have + } an affirmative
defense to criminal charges of which possession { - , - }
{ + or + } delivery { - or production - } of marijuana is an
element if the person, in connection with the facts giving rise
to such charges:
(a) Drives under the influence of marijuana as provided in ORS
813.010;
(b) Engages in the medical use of marijuana in a public place
as that term is defined in ORS 161.015, or in public view or in a
correctional facility as defined in ORS 162.135 (2) or youth
correction facility as defined in ORS 162.135 (6);
(c) Delivers marijuana to { - any - } { + an + }individual
who the person knows is not in possession of a registry
identification card; { + or + }
(d) Delivers marijuana for consideration to { - any - }
{ + an + } individual, even if the individual is in possession
of a registry identification card { - ; - } { + . + }
{ - (e) Manufactures or produces marijuana at a place other
than a marijuana grow site authorized under ORS 475.304; or - }
{ - (f) Manufactures or produces marijuana at more than one
address. - }
(2) In addition to any other penalty allowed by law, a person
who the Department of Human Services finds has willfully violated
the provisions of ORS 475.300 to 475.346, or rules adopted under
ORS 475.300 to 475.346, may be precluded from obtaining or using
a registry identification card for the medical use of marijuana
for a period of up to six months, at the discretion of the
department.
SECTION 8. ORS 475.319 is amended to read:
475.319. (1) Except as provided in ORS 475.316 and 475.342, it
is an affirmative defense to a criminal charge of possession
{ - or production - } of marijuana, or any other criminal
offense in which possession { - or production - } of marijuana
is an element, that the person charged with the offense is a
person who:
(a) Has been diagnosed with a debilitating medical condition
within 12 months prior to arrest and been advised by the person's
attending physician that the medical use of marijuana may
mitigate the symptoms or effects of that debilitating medical
condition;
(b) Is engaged in the medical use of marijuana; and
(c) Possesses { - or produces - } marijuana only in amounts
permitted under ORS 475.320.
(2) It is not necessary for a person asserting an affirmative
defense pursuant to this section to have received a registry
identification card in order to assert the affirmative defense
established in this section.
(3) No person engaged in the medical use of marijuana who
claims that marijuana provides medically necessary benefits and
who is charged with a crime pertaining to such use of marijuana
shall be precluded from presenting a defense of choice of evils,
as set forth in ORS 161.200, or from presenting evidence
supporting the necessity of marijuana for treatment of a specific
disease or medical condition, provided that the amount of
marijuana at issue is no greater than permitted under ORS 475.320
and the patient has taken a substantial step to comply with the
provisions of ORS 475.300 to 475.346.
(4) Any defendant proposing to use the affirmative defense
provided for by this section in a criminal action shall, not less
than five days before the trial of the cause, file and serve upon
the district attorney a written notice of the intention to offer
such a defense that specifically states the reasons why the
defendant is entitled to assert and the factual basis for such
affirmative defense. If the defendant fails to file and serve
such notice, the defendant is not permitted to assert the
affirmative defense at the trial of the cause unless the court
for good cause orders otherwise.
SECTION 9. ORS 475.320 is amended to read:
475.320. (1) { - (a) - } A registry identification cardholder
{ - or the - } { + and the cardholder's + } designated primary
caregiver { - of the cardholder - } may { + collectively + }
possess up to { - six mature marijuana plants and - } 24
ounces of usable marijuana.
{ - (b) - } { + (2) + } Notwithstanding { - paragraph (a)
of this - } subsection { + (1) of this section + }, if a
registry identification cardholder has been convicted of a Class
A or Class B felony under ORS 475.840 to 475.920 for the
manufacture or delivery of a controlled substance in Schedule I
or Schedule II, the registry identification cardholder or the
designated primary caregiver of the cardholder may possess one
ounce of usable marijuana at any given time for a period of five
years from the date of the conviction.
{ - (2) A person authorized under ORS 475.304 to produce
marijuana at a marijuana grow site: - }
{ - (a) May produce marijuana for and provide marijuana to a
registry identification cardholder or that person's designated
primary caregiver as authorized under this section. - }
{ - (b) May possess up to six mature plants and up to 24
ounces of usable marijuana for each cardholder or caregiver for
whom marijuana is being produced. - }
{ - (c) May produce marijuana for no more than four registry
identification cardholders or designated primary caregivers
concurrently. - }
{ - (d) Must obtain and display a marijuana grow site
registration card issued under ORS 475.304 for each registry
identification cardholder or designated primary caregiver for
whom marijuana is being produced. - }
{ - (e) Must provide all marijuana produced for a registry
identification cardholder or designated primary caregiver to the
cardholder or caregiver at the time the person responsible for a
marijuana grow site ceases producing marijuana for the cardholder
or caregiver. - }
{ - (f) Must return the marijuana grow site registration card
to the registry identification cardholder to whom the card was
issued when requested to do so by the cardholder or when the
person responsible for a marijuana grow site ceases producing
marijuana for the cardholder or caregiver. - }
{ - (3) Except as provided in subsections (1) and (2) of this
section, a registry identification cardholder, the designated
primary caregiver of the cardholder and the person responsible
for a marijuana grow site producing marijuana for the registry
identification cardholder may possess a combined total of up to
six mature plants and 24 ounces of usable marijuana for that
registry identification cardholder. - }
{ - (4)(a) A registry identification cardholder and the
designated primary caregiver of the cardholder may possess a
combined total of up to 18 marijuana seedlings or starts as
defined by rule of the Department of Human Services. - }
{ - (b) A person responsible for a marijuana grow site may
possess up to 18 marijuana seedlings or starts as defined by rule
of the department for each registry identification cardholder for
whom the person responsible for the marijuana grow site is
producing marijuana. - }
SECTION 10. ORS 475.324 is amended to read:
475.324. A law enforcement officer who determines that a
registry identification cardholder is in possession of amounts of
usable marijuana { - or numbers of marijuana plants - } in
excess of the amount { - or number - } authorized by ORS
475.320 may confiscate only any usable marijuana { - or
plants - } that are in excess of the amount or number
authorized.
SECTION 11. ORS 475.331 is amended to read:
475.331. (1)(a) The Department of Human Services shall create
and maintain a list of the persons to whom the department has
issued registry identification cards { - , - } { + and + } the
names of any designated primary caregivers { - and the
addresses of authorized marijuana grow sites - } . Except as
provided in subsection (2) of this section, the list { - shall
be - } { + is + } confidential and not subject to public
disclosure.
(b) The department shall develop a system by which authorized
employees of state and local law enforcement agencies may verify
at all times that a person is a lawful possessor of a registry
identification card or the designated primary caregiver of a
lawful possessor of a registry identification card { - or that
a location is an authorized marijuana grow site - } .
(2) Names and other identifying information from the list
established pursuant to subsection (1) of this section may be
released to:
(a) Authorized employees of the department as necessary to
perform official duties of the department; and
(b) Authorized employees of state or local law enforcement
agencies, only as necessary to verify that a person is a lawful
possessor of a registry identification card or the designated
primary caregiver of a lawful possessor of a registry
identification card { - or that a location is an authorized
marijuana grow site - } . Prior to being provided identifying
information from the list, authorized employees of state or local
law enforcement agencies { - shall - } { + must + } provide
to the department adequate identification, such as a badge number
or similar authentication of authority.
(3) Authorized employees of state or local law enforcement
agencies that obtain identifying information from the list as
authorized under this section may not release or use the
information for any purpose other than verification that a person
is a lawful possessor of a registry identification card or the
designated primary caregiver of a lawful possessor of a registry
identification card { - or that a location is an authorized
marijuana grow site - } .
SECTION 12. { + ORS 475.304 is repealed. + }
SECTION 13. { + (1) As used in this section, 'designated
primary caregiver,' 'registry identification card' and 'usable
marijuana' have the meanings given those terms in ORS 475.302.
(2) A tax of $98 is imposed on each ounce of usable marijuana
provided to a person with a registry identification card or
designated primary caregiver by a pharmacy.
(3) The cardholder or caregiver shall pay the tax imposed by
subsection (2) of this section to a pharmacy for each ounce of
usable marijuana dispensed to the cardholder or caregiver by the
pharmacy.
(4) A pharmacy shall collect from a cardholder or caregiver the
full amount of the tax payable for each ounce of usable marijuana
dispensed by the pharmacy to the cardholder or caregiver.
(5) A pharmacy shall hold a tax collected under subsection (4)
of this section in trust for the State of Oregon until paid to
the Department of Revenue under section 14 of this 2009 Act. + }
SECTION 14. { + (1) A pharmacy shall file a return with the
Department of Revenue as required by the rules of the department.
The pharmacy shall remit the tax due under section 13 of this
2009 Act to the department at the time fixed for filing the
return.
(2) After payment of refunds, all moneys received by the
department under subsection (1) of this section shall be paid
into the Marijuana Production Facility Fund established under
section 16 of this 2009 Act.
(3) If a pharmacy fails to remit any amount held in trust for
the State of Oregon, the department may enforce collection
charges in the same manner that is prescribed for collection of
delinquent income taxes.
(4) If the amount paid by a pharmacy exceeds the amount of tax
payable, the department shall refund the amount of the excess
with interest at the rate established under ORS 305.220 for each
month or fraction of a month from the date of payment of the
excess until the date of the refund. A refund may not be made to
a pharmacy that fails to claim the refund within two years after
the due date for the filing of the return with respect to which
the claim for the refund relates.
(5) The exclusive remedy for a pharmacy in a dispute involving
tax liability imposed by section 13 of this 2009 Act is to file a
claim with the department. + }
SECTION 15. { + (1) Every pharmacy responsible for collecting
moneys from the tax imposed by section 13 of this 2009 Act shall
keep records, render statements, make returns and comply with
rules adopted by the Department of Revenue for the purpose of
implementing sections 13 and 14 of this 2009 Act.
(2) Unless the context requires otherwise, the provisions of
ORS chapters 305, 314 and 316 as to the audit and examination of
reports and returns, determinations of deficiencies, assessments,
claims for refunds, penalties, interest, jeopardy assessments,
warrants, confidentiality and disclosure of information,
conferences and appeals to the Oregon Tax Court, and all related
procedures, apply to the tax imposed under section 13 of this
2009 Act the same as if the tax were a tax imposed upon or
measured by net income. + }
SECTION 16. { + The Marijuana Production Facility Fund is
established in the State Treasury, separate and distinct from the
General Fund. Interest earned by the Marijuana Production
Facility Fund shall be credited to the fund. The fund consists of
moneys deposited in the fund under sections 2 and 14 of this 2009
Act. Moneys in the fund are continuously appropriated to the
Department of Human Services for purposes of establishing and
operating the marijuana production facility required by section 2
of this 2009 Act. + }
SECTION 17. { + (1) Sections 2 and 3 of this 2009 Act, the
amendments to ORS 475.302, 475.306, 475.309, 475.316, 475.319,
475.320, 475.324 and 475.331 by sections 4 to 11 of this 2009 Act
and the repeal of ORS 475.304 by section 12 of this 2009 Act
become operative on January 1, 2011.
(2) The Director of Human Services may take any action before
the operative date specified in subsection (1) of this section
that is necessary to enable the director to exercise, on and
after the operative date, all the duties, functions and powers
conferred on the director by this 2009 Act.
(3) The State Board of Pharmacy may take any action before the
operative date specified in subsection (1) of this section that
is necessary to enable the board to exercise, on and after the
operative date, all the duties, functions and powers conferred on
the board by this 2009 Act. + }
SECTION 18. { + Sections 13 to 15 of this 2009 Act apply to
marijuana dispensed on or after January 1, 2011. + }
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