What examiners ask Oregon licensees
Federal exams of cannabis returns concentrate on the cost of goods sold calculation, the line between production and non-production labor, related-party transactions and management fees, and cash receipts. State-level reviews focus more often on marijuana retail tax remittance, the Oregon 280E subtraction and Corporate Activity Tax filings.
How we handle a notice
We take over correspondence, define the scope of the request, assemble a documented response package, and manage the timeline. Clients stop guessing at what a letter means and stop volunteering material nobody asked for.
Substantiating cost of goods sold under examination
The defense is built from vendor invoices, payroll by function, cultivation and processing logs, Metrc package history and facility allocations. When we maintain your books, that package already exists. When we come in mid-exam, reconstruction is the first order of business.
Resolution, appeals and going forward
Where an adjustment is warranted we negotiate the number and the payment terms. Where it is not, we appeal. Either way, the engagement ends with process changes so the same exposure does not repeat next cycle.
