(2) If a manufacturer’s actual tax liability under ORS 473.030 (1) is less than the amount deposited under subsection (1) of this section, the manufacturer may request that the commission refund the excess funds or may apply those funds toward the manufacturer’s tax liability under ORS 473.030 (1) for the next calendar year.
(3) If a manufacturer’s actual tax liability under ORS 473.030 (1) is greater than the amount deposited under subsection (1) of this section, the manufacturer shall pay to the commission the additional amount owed in the manner required under ORS 473.060.
(4) Unless the commission determines that a winery, grower sales privilege or warehouse licensee or direct shipper or wine self-distribution permit holder presents an unusual risk for nonpayment of any license fees, privilege taxes, agricultural products taxes or other tax, penalty or interest imposed under this chapter or ORS chapter 471, the commission shall waive the bond required under ORS 471.155 (1) for the licensee or permit holder if:
(a) The licensee or permit holder was not liable for a privilege tax under this chapter in the immediately preceding calendar year and does not expect to be liable for a privilege tax under this chapter in the current calendar year; or
(b) The licensee or permit holder of a business established during the current calendar year does not expect to be liable for a privilege tax under this chapter in the current calendar year. As used in this paragraph, "business" means:
(A) A winery.
(B) A business operated pursuant to a license issued under ORS 471.227.
(C) A warehouse.
(D) A business operated pursuant to a permit issued under ORS 471.274.
(E) A business operated pursuant to a permit issued under ORS 471.282. [2005 c.632 §2; 2007 c.637 §2; 2009 c.330 §1; 2021 c.351 §168]
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.