Section 280E of the Internal Revenue Code applies to all trafficking in controlled substances in Schedule I or Schedule II that is prohibited by federal law or the laws of this state, other than conduct authorized under:

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(1) ORS § 475C.005 to 475C.525 or 475C.700 to 475C.919; or

(2) ORS § 475A.210 to 475A.722. [2015 c.699 § 19; 2016 c.91 § 10; 2021 c.1 § 132]

[Repealed by 1957 c.632 § 1 (314.365 enacted in lieu of 316.550 and 317.365)]

[Formerly 317.285; 1984 c.1 § 12; 1985 c.802 § 26; repealed by 1999 c.580 § 10]

[Repealed by 1957 c.632 § 1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]