Department of Revenue tax rebate agreement with qualified Indian tribe.

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(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. [Formerly 475B.752]


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