(2) The psilocybin service center operator 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 psilocybin service center operator 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) Psilocybin service center operators 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 psilocybin service center operator fails to file a return or pay the tax as required by this section, the department shall impose a penalty in the manner provided in ORS 314.400.
(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 475A.658 to 475A.714 is as provided in ORS 314.415.
(9)(a) The department shall first apply any overpayment of tax by a psilocybin service center operator to any psilocybin tax that is owed by the psilocybin service center operator.
(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 475A.658 to 475A.714 that was credited to the account of a psilocybin service center operator 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. [2021 c.1 §115]