Oregon Law
Law as of Jan 1, 2026
Chapter contents
475A.005[1989 c.791 §2; 1991 c.291 §1; 1993 c.508 §44; 1995 c.79 §388; 1997 c.631 §565; 2001 c.104 §215; 2001 c.780 §§1,1a; 2003 c.14 §308; 2005 c.625 §§74,75; 2007 c.71 §154; repealed by 2009 c.78 §64] 475A.010[1989 c.791 §1; 1999 c.59 §145; 2001 c.780 §§2,2a; repealed by 2009 c.78 §64] 475A.015[1989 c.791 §12; 1999 c.59 §146; repealed by 2009 c.78 §64] 475A.020[1989 c.791 §3; 2001 c.780 §§3,3a; repealed by 2009 c.78 §64] 475A.025[1993 c.699 §20; repealed by 2009 c.78 §64] 475A.030[1993 c.699 §22; 2001 c.780 §§4,4a; repealed by 2009 c.78 §64] 475A.035[1989 c.791 §4; 1991 c.218 §1; 1991 c.237 §1; 1991 c.934 §2; 1999 c.59 §147; 2001 c.780 §§5,5a; 2005 c.830 §31; repealed by 2009 c.78 §64] 475A.040[1991 c.218 §5; 2001 c.780 §§20,20a; repealed by 2009 c.78 §64] 475A.045[1989 c.791 §5; 1991 c.237 §2; 1991 c.276 §1; 1991 c.800 §1; 1995 c.459 §1; 1999 c.59 §148; 2001 c.780 §§6,6a; repealed by 2009 c.78 §64] 475A.050[1989 c.791 §19; 2001 c.780 §§21,21a; repealed by 2009 c.78 §64] 475A.055[1989 c.791 §6; 1991 c.218 §2; 1991 c.799 §1; 1991 c.934 §1; 1993 c.553 §1; 1993 c.699 §10; 2001 c.780 §§7,7a; repealed by 2009 c.78 §64] 475A.060[1991 c.934 §4; 2001 c.780 §§22,22a; repealed by 2009 c.78 §64] 475A.065[1991 c.934 §5; repealed by 2009 c.78 §64] 475A.070[1991 c.934 §6; repealed by 2009 c.78 §64] 475A.075[1989 c.791 §7; 1991 c.218 §3; 1991 c.238 §1; 1991 c.275 §1; 1991 c.799 §2; 1991 c.828 §1; 1993 c.699 §18; 1995 c.459 §2; 1999 c.59 §149; 1999 c.168 §11; 2001 c.780 §§8,8a; 2005 c.830 §34; repealed by 2009 c.78 §64] 475A.080[1989 c.791 §13; 2001 c.780 §§9,9a; 2005 c.830 §30; repealed by 2009 c.78 §64] 475A.085[1989 c.791 §8; 1991 c.322 §1; 1993 c.699 §21; 2001 c.780 §§10,10a; 2003 c.14 §§309,310; 2005 c.830 §32; repealed by 2009 c.78 §64] 475A.090[1993 c.699 §13; repealed by 2001 c.780 §32] 475A.091[2001 c.780 §35; 2003 c.576 §254; 2005 c.830 §41; repealed by 2009 c.78 §64] 475A.095[1993 c.699 §14; repealed by 2001 c.780 §32] 475A.096[2001 c.780 §36; 2005 c.830 §42; repealed by 2009 c.78 §64] 475A.100[1993 c.699 §15; 2001 c.780 §§11,11a; repealed by 2009 c.78 §64] 475A.105[1993 c.699 §16; repealed by 2001 c.780 §32] 475A.110[1989 c.791 §9; 1991 c.275 §2; 1991 c.290 §1; 1991 c.322 §2; 1991 c.800 §2; 1993 c.553 §2; 1999 c.59 §150; 2001 c.780 §§12,12a; 2003 c.14 §§311,312; 2003 c.576 §§464,465; repealed by 2009 c.78 §64] 475A.111[2001 c.780 §37; 2003 c.576 §255; 2005 c.22 §352; repealed by 2009 c.78 §64] 475A.115[1989 c.791 §12a; 1999 c.59 §151; 2001 c.780 §§13,13a; repealed by 2009 c.78 §64] 475A.120[1989 c.791 §10; 1991 c.276 §2; 1991 c.290 §2; 1991 c.934 §7; 1993 c.552 §1; 1993 c.553 §3; 1993 c.699 §6; 1995 c.79 §389; 1997 c.592 §1; 2001 c.780 §§14,14a; 2005 c.830 §§35,36; repealed by 2009 c.78 §64] 475A.125[1989 c.791 §11b; 1991 c.276 §3; 1991 c.290 §3; 1993 c.699 §7; 1995 c.79 §390; 1997 c.592 §2; 1999 c.59 §152; repealed by 2001 c.780 §32] 475A.126[2001 c.780 §38; 2005 c.830 §§37,38; repealed by 2009 c.78 §64] 475A.130[1989 c.791 §11c; 1993 c.699 §9; 1999 c.59 §153; 2001 c.780 §15; 2001 c.834 §§5a,9a; 2005 c.830 §39; repealed by 2009 c.78 §64] 475A.135[1989 c.791 §20; 1999 c.59 §154; repealed by 2001 c.780 §32] 475A.155[1989 c.791 §14; 1991 c.290 §4; 1993 c.699 §4; 1997 c.592 §3; 1999 c.59 §155; 2001 c.666 §§20,21; 2005 c.830 §39a; repealed by 2009 c.78 §64] 475A.160[1997 c.592 §4; 1999 c.864 §1; 2001 c.780 §§16,16a; 2005 c.830 §40; repealed by 2009 c.78 §64] 475A.200Legislative findings 475A.205Purposes of ORS 475A.200 to 475A.722 475A.210Short title 475A.215Construction of ORS 475A.210 to 475A.722 475A.220Definitions for ORS 475A.210 to 475A.722 475A.225Members of Oregon Psilocybin Advisory Board; terms; meetings; compensation; rules 475A.230Duties of Oregon Psilocybin Advisory Board 475A.235General powers and duties; rules 475A.240Authority to purchase, possess, seize, transfer to licensee or dispose of psilocybin products 475A.243Powers related to decedents and insolvent or bankrupt persons 475A.245Application process for all licensees; rules 475A.250Grounds for refusing to issue license or issuing restricted license 475A.255Authority to require fingerprints of applicants and other individuals 475A.260Properties of license 475A.265Duties of Oregon Health Authority with respect to issuing licenses 475A.270Duty to request land use compatibility statement 475A.275Lawful manufacture, delivery and possession of psilocybin products 475A.280Restriction on financial interests in multiple licensees 475A.285Authority to hold multiple licenses 475A.290Manufacturer license; fees; rules 475A.295Psilocybin product manufacturers; endorsements; rules 475A.300Psilocybin product quantities; rules 475A.302Legal address and ownership of premises used for psilocybin manufacturing; owner consent; rules 475A.305Psilocybin service center operator license; fees; rules 475A.310Proximity of psilocybin service center to school 475A.315Establishment of school after issuance of license 475A.320Requirement to verify person’s age; rules 475A.325Psilocybin service facilitator license; fees; rules 475A.330Examination 475A.335Requirement to verify person’s age; rules 475A.338Ability of health care provider, behavioral health care provider, to conduct certain sessions; protection from discipline 475A.340Psilocybin services; rules 475A.345Preparation session 475A.350Client information form 475A.355Administration session 475A.360Integration session 475A.365Use of client information form in prosecution; reliance on client information form; exception from liability 475A.370Right to terminate or refuse to provide services; exception 475A.372Requirement of psilocybin service center operator to collect, maintain, aggregate and submit to Oregon Health Authority specified information; client opt-out; exemption from disclosure; rules 475A.374Oregon Health Authority collection, publication of certain data; rules 475A.375Powers and duties relating to psilocybin service facilitators 475A.377Authority to require fingerprints of certain individuals 475A.380Minimum standards of education and training for psilocybin service facilitators; rules 475A.385Authority to inspect books and premises; notice 475A.390Authority to require segregation of premises 475A.395Authority to require general liability insurance 475A.400Use of tracking system for psilocybin products; distribution of moneys 475A.405Authority to prevent diversion of psilocybin products 475A.410Authority to discipline for unregulated commerce 475A.415Authority to require financial disclosure from licensee 475A.420Authority to investigate, discipline licensees 475A.425Authority to investigate, discipline permit holder 475A.430Prohibition against manufacturing psilocybin products outdoors 475A.435Restrictions on delivery or receipt; waiver by authority 475A.440Prohibition against selling or delivering psilocybin products to persons under 21 years of age 475A.445Identification requirement; rules 475A.450Confidentiality of client communications, information; exceptions 475A.455Prohibition against psilocybin service facilitator consuming psilocybin product 475A.460Prohibition against employing persons under 21 years of age 475A.465Prohibition against obfuscating mark or label or using mark or label to deceive 475A.468Requirement that psilocybin products comply with minimum standards 475A.471Other prohibitions 475A.474Purpose of license issued under ORS 475A.210 to 475A.722 475A.477Grounds for revocation, suspension or restriction of license 475A.480Permit required to perform work for or on behalf of licensee 475A.483Issuing, renewing permits; fees; rules 475A.486Authority to require fingerprints of individuals listed on application 475A.489Whistleblower protection for employees 475A.492Psilocybin Control and Regulation Fund 475A.495Prohibition against person under 21 years of age entering premises; penalty 475A.498Use of psilocybin product allowed only at service center and only under facilitator supervision 475A.501Prohibition against producing identification that falsely indicates age; protections for reliance on identification 475A.504Prohibition regarding person who is visibly intoxicated; penalty 475A.507Prohibition against giving psilocybin product as prize; penalty 475A.510Authority to issue subpoenas 475A.513Civil penalty for violating ORS 475A.210 to 475A.722 475A.516Authority of law enforcement to enforce ORS 475A.210 to 475A.722 475A.519Duty to notify Oregon Health Authority of conviction of licensee 475A.521Penalty for violation of rule adopted under ORS 475A.235 475A.524Preemption of municipal charter amendments and local ordinances 475A.527No local licenses 475A.530Local time, place and manner regulations 475A.534No local tax or fee 475A.538Repeal of city, county ordinance that prohibits certain establishments 475A.542Duty of Oregon Liquor and Cannabis Commission to assist 475A.546Duty of State Department of Agriculture to assist 475A.550Authority of State Department of Agriculture 475A.554Prohibition against refusing to perform duties on basis that certain conduct is prohibited by federal law 475A.558Immunity for state agencies, officers and employees in performance of duties 475A.562Authority to purchase, possess, seize or dispose of psilocybin products 475A.566Authority of Governor to suspend license or permit without notice 475A.570Psilocybin-producing fungi as crop; exceptions to permitted uses 475A.574Regulation of psilocybin products as food or other commodity subject to regulation by State Department of Agriculture 475A.578Enforceability of contracts 475A.582Oregon Health Authority hotline for verification of license 475A.586Certain information related to licensure exempt from disclosure 475A.587Confidentiality of information obtained during investigation; disclosure 475A.589Disclosure of confidential information to public entities 475A.590Testing standards and processes; rules 475A.594Laboratory licensure; qualifications; fees; rules 475A.598Authority to require fingerprints of applicants and other individuals 475A.602Statement of applicant for license under ORS 475A.594 475A.606Laboratory accreditation; qualifications; fees 475A.610Authority of Oregon Health Authority to discipline licensees of authority 475A.614Authority of Oregon Health Authority over certain persons, license actions 475A.618Civil penalty for violating ORS 475A.590 to 475A.622 475A.622Exemption from criminal liability 475A.626Labeling requirements; rules 475A.630Authority to require preapproval of labels; fees 475A.634Packaging requirements; rules 475A.638Authority to require preapproval of packaging; fees 475A.642Concentration and servings limits; rules 475A.646Authority of Oregon Health Authority to inspect 475A.650Authority of Oregon Health Authority to discipline licensees of authority 475A.654Civil penalty for violating ORS 475A.626 to 475A.654 475A.658Definitions for ORS 475A.658 to 475A.714 475A.662Imposition of tax on retail sale of psilocybin products 475A.666Collection of tax; refund; credit; penalties 475A.670Psilocybin revenue estimate 475A.674Enforcement; liability; notice of liability; notices of determination and assessment 475A.678Duty to keep receipts, invoices and other records 475A.682Authority to require production of books, papers, accounts and other information 475A.686Disclosure of information 475A.690Right to appeal determination of tax liability 475A.694Duty to return excess tax collected 475A.698Authority to retain portions of tax to pay expenses incurred 475A.702Duties and powers of Department of Revenue; rules; interagency cooperation 475A.706Applicability of tax laws to ORS 475A.658 to 475A.714 475A.710Oregon Psilocybin Account 475A.714Suspense account; payment of expenses; crediting balance to Oregon Psilocybin Account 475A.718Adoption of ordinances; referral to electors for approval 475A.722Severability

Chapter 475A — Psilocybin Regulation

ORS 475A.690 Right to appeal determination of tax liability

Except as otherwise provided in ORS 475A.210 to 475A.722, a person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 317.363 and 475A.658 to 475A.714 may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS 305.404 to 305.560. These appeal rights are the exclusive remedy available to determine the person’s liability for the tax imposed under ORS 475A.658 to 475A.714.

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2026-01-01

2025 Oregon Revised Statutes — official online source