(2) Notwithstanding subsection (1) of this section or any other provision of law, the taxation of the manufacturing or distribution of cider shall be at a rate that is not less than the rate imposed for the privilege of manufacturing or distributing malt beverages under ORS 473.030 (1).
(3) The rate of tax imposed by this section shall apply proportionately to quantities in containers of less capacity than those quantities specified in this section.
(4) The tax imposed by this section shall be measured by the volume of cider produced, purchased or received by any manufacturer. If the cider remains unsold and in the possession of the producer at the plant where it was produced, no tax imposed or levied by this section is required to be paid until the cider has become sufficiently aged for marketing at retail, but this subsection shall not be construed so as to alter or affect any provision of this chapter relating to tax liens or the filing of statements. [1997 c.348 §3]
Structure 2021 Oregon Revised Statutes
Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources
Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax
Section 473.030 - Tax on wines and malt beverages.
Section 473.035 - Tax on cider.
Section 473.046 - Exemption for grapes used for wine produced in certain viticultural areas.
Section 473.047 - Marketing activity tax credit; rules.
Section 473.050 - When privilege tax not imposed.
Section 473.060 - Payment of taxes; refunds; interest or penalty; appeal.
Section 473.065 - Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond.
Section 473.100 - Seizure of property; notice of sale.
Section 473.120 - Collection of sums due state; remedies cumulative.
Section 473.130 - Estimate by commission as prima facie evidence.
Section 473.150 - Inspection of manufacturer’s records; records to be kept for prescribed period.
Section 473.170 - Failure to pay tax or to maintain records.
Section 473.992 - Penalty upon failure to pay agricultural products tax.