Cannabis Seller Has No Due Process Claim, Oregon Tax Court Says

The Oregon Department of Revenue didn’t violate a cannabis business owner’s due process rights when it conducted its assessment using the “far from accurate” data the business reported to regulators, the state tax court ruled.

The revenue department’s assessment of the owner’s personal income tax liability didn’t “shock the conscience,” referring to the standard for a substantive due process claim, Oregon Tax Court Judge Robert T. Manicke wrote in an unpublished opinion posted Friday.

The department’s use of data the business self-reported to the Oregon Liquor and Cannabis Commission wasn’t “conscience-shocking” behavior “given the largely self-created circumstances in Plaintiff’s case” ...