Admin Order 44-17-02-F - Laserfiche WebLink

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(a) The penalty amount shall be the amount established by the State of Oregon pursuant to state statutes and administrative rules, including but not limited to, ORS .314.400. (b) The interest rate shall be the rate established by the State of Oregon pursuant to state statutes and administrative rules, including but not limited to ORS 305.220, ORS 305.222 and OAR 150-305-140. R-3.706-1) LIABILITY FOR UNPAID MARIJUANA TAX. 1. It is the duty of a marijuana retailer to hold in trust any amount of marijuana tax collected from the retail sale of marijuana items and to assume custodial liability for amounts to be paid. 2. If a marijuana retailer fails to file returns or to pay any collected marijuana tax when due, any or all officers, members, and employees may be held personally responsible, as provided in this rule, for the returns and payments together with any interest and penalties due. 3. The Tax Administrator may issue a Notice of Liability or Notice of Determination and Assessment naming any officer, member., or employee as liable for unpaid marijuana tax. 4. To be held personally liable for unpaid marijuana tax, a person must be a marijuana retailer. In addition, the person must be in a position to pay the marijuana tax or direct the payment of the marijuana tax at the time the duty arises to collect or pay over the marijuana taxes. The person may be personally liable if the individual was, or should have been aware, that the marijuana taxes were not paid to the Tax Administrator. A marijuana retailer cannot avoid personal liability by delegating their responsibilities to another. 5. The following factors do not preclude a finding that an individual is liable for the payment of marijuana taxes: (a) Lack of willfulness in failing to pay over the required marijuana tax; (b) The individual's receipt of remuneration; (c) Maintenance of full-time employment elsewhere; (d) Another individual is also liable for the same marijuana taxes'. (e) A corporate bylaw or partnership agreement position description to the contrary; (f) Absence of signatory authority on a business bank account; (g) Absence of bookkeeping or recordkeeping duties; Administrative Order - Page 4 of 9