(2) The marijuana retailer shall file a return to the Department of Revenue on or before the last day of January, April, July and October of each year for the previous calendar quarter.
(3) The marijuana retailer shall pay the tax to the department in the form and manner prescribed by the department, but not later than with each quarterly return, without regard to an extension granted under subsection (5) of this section.
(4) Marijuana retailers shall file the returns required under this section regardless of whether any tax is owed.
(5) For good cause, the department may extend the time for filing a return under this section. The extension may be granted at any time if a written request is filed with the department during or prior to the period for which the extension may be granted. The department may not grant an extension of more than 30 days.
(6) Interest shall be added at the rate established under ORS 305.220 from the time the return was originally required to be filed to the time of payment.
(7) If a marijuana retailer fails to file a return or pay the tax as required by this section, the department shall:
(a) Impose a penalty in the manner provided in ORS 314.400; and
(b) If the department has issued to the marijuana retailer a distraint warrant or notice of determination and assessment under ORS 475B.715, provide written notification to the Oregon Liquor Control Commission of the issuance of the distraint warrant or notice of determination and assessment.
(8) Except as provided in subsections (9) and (10) of this section, the period prescribed for the department to allow or make a refund of any overpayment of tax paid under ORS 475B.700 to 475B.760 is as provided in ORS 314.415.
(9)(a) The department shall first apply any overpayment of tax by a marijuana retailer to any marijuana tax that is owed by the marijuana retailer.
(b) If after any offset against any delinquent amount the overpayment of tax remains greater than $1,000, the remaining refund shall be applied as a credit against the next subsequent calendar quarter as an estimated payment.
(10) The department may not make a refund of, or credit, any overpayment of tax under ORS 475B.700 to 475B.760 that was credited to the account of a marijuana retailer under subsection (9)(b) of this section if the return for that tax period is not filed within three years after the due date of that return. [2015 c.699 §3; 2016 c.91 §7; 2017 c.278 §24; 2017 c.495 §4; 2019 c.391 §20]
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