Lost in the rubble left by last week’s noisy collapse of H.R. 2 (the Agriculture and Nutrition Act, commonly known as the Farm Bill) are some significant developments in the United States’ progress towards legalizing the cultivation of industrial hemp. Industrial hemp is the same species as its THC-laden cousin marijuana, Cannabis Sativa L., but
Oregon US Attorney Releases Priorities in Enforcement of Federal Marijuana Laws in Oregon
If you are involved in the marijuana industry in Oregon, and haven’t yet seen today’s pronouncement from the U.S. Attorney for the District of Oregon, then you should stop what you are doing and listen up: the Feds will not continue to look the other way with respect to certain categories of crimes illegal
Draft Bipartisan Senate Bill Includes 280E Fix — Fails to Provide Complete Protection for States
Last week, Tom Angell from the Marijuana Movement reported on bipartisan U.S. Senate legislation. He noted the legislation would end the federal war on cannabis to exempt cannabis-related activities under federal law. We obtained a draft of this legislation and there are several noteworthy items.
280E Fix
The draft bill notes that conduct in compliance
Where’s My Money? Oregon Sales Tax Refunds
In our last installment, we discussed the reasons why Oregon’s cannabis sales tax should not apply to cannabis seeds. So what do you do if you believe that a retailer wrongfully charged you sales tax on seeds or any other cannabis item? There’s a law for that!
Oregon Revised Statute (ORS) 475B.740 requires that
The Price Is Wrong: Oregon Wrongfully Asserts Cannabis Sales Tax Applies to Seeds
The Oregon Department of Revenue (ODOR) recently issued a permanent administrative rule relating to the retail sales tax imposed on certain marijuana items. OAR 150-475-2100. The rule itself provides guidance to retailers on how certain types of marijuana items should be classified and how such items should be subject to the retail sales tax imposed
These Aren’t the Marihuanas You’re Looking For: Potential Products Past the CSA
Here at Pipeline, we aim to keep our readers up to date on developments in the law that affect the cannabis industry. In that vein, we share two interesting articles from the venerable New York Times and wonder how Jeff Sessions might react to these business developments.
First, is the re-imagination of a pothouse —
Congress Mutes the Impact of 280E
Sometimes the best place to hide something is in plain sight. That’s what Congress did in December when they passed the tax reform. In plain sight they (inadvertently?) muted the impact of 280E for corporate taxpayers.
How? Why? Because Congress lowered the corporate tax rate to 21%. IRC 280E denies deductions for costs associated with
FinCEN Retaining Bank Secrecy Act Marijuana Guidance — At Least for Now
As we reported last week, U.S. Attorney Jeff Sessions issued a memorandum on January 4 rescinding the seminal cannabis “Cole Memo” and other DOJ guidance involving cannabis. This has raised continuing issues and confusion for financial institutions concerning what the Department of Treasury’s Financial Crimes Enforcement Network (FinCEN) would do concerning the guidance it
Up in Smoke: Saying Goodbye to the Cole Memo
In what could hardly be characterized as a surprise, on January 4, U.S. Attorney General Jeff Sessions issued a memorandum (the “Sessions Memo”) that rescinds the seminal cannabis “Cole Memo” of August 29, 2013 and other previous Department of Justice (DOJ) guidance involving cannabis. The implications of this rescission for the medical and
Making a Difference: Public Comment on Oregon Proposed Rulemaking
Most government agencies rely on an informal rulemaking process when drafting and finalizing rules interpreting the law. This process generally requires the appropriate government agency to notify the public of the proposed new rule or proposed modifications to existing rules. The government agency generally must consider all comments received before finalizing a rule.
An exception