(2) A person or winery required to pay a tax under ORS 473.045 (5) shall keep accurate records sufficient to enable the Oregon Liquor and Cannabis Commission to determine by inspection and audit the accuracy of the taxes paid or due the Oregon Wine Board and of reports made or due to the commission.
(3) The commission or a designee of the commission may inspect and audit the records referred to in subsection (2) of this section for the purpose referred to in subsection (2) of this section.
(4) A person or winery may not refuse to permit an inspection and audit under subsection (3) of this section during business hours.
(5) In addition to the penalties prescribed in ORS 473.992, a person or winery that delays transmittal of tax payments under ORS 473.045 (5) beyond the due date specified in ORS 473.045 shall pay five percent of the overdue amount for the first full or partial month of delay and one percent of the overdue amount for each full or partial month of delay thereafter.
(6) If a winery willfully refuses to turn over tax moneys withheld under ORS 473.045 (5), the winery shall pay an additional amount equal to twice the amount of the tax moneys not turned over. [Formerly 576.771; 2021 c.351 ยง292]
Structure 2021 Oregon Revised Statutes
Volume : 15 - Water Resources, Agriculture and Food
Chapter 576 - Agricultural Marketing Generally
Section 576.006 - Definitions for ORS 576.006 to 576.022.
Section 576.051 - Definitions for ORS 576.051 to 576.455.
Section 576.054 - Legislative findings.
Section 576.062 - Establishment of commodity commissions.
Section 576.066 - Department oversight of commodity commissions; rules.
Section 576.225 - Qualifications of members; changes in commission composition; rules.
Section 576.255 - Removal of members.
Section 576.265 - Travel and other expenses of members; per diem; rules.
Section 576.304 - Authority of commodity commissions; rules.
Section 576.307 - Provision of state services to commission.
Section 576.317 - Intellectual property; rules.
Section 576.322 - Legislative ratification of prior actions, rules and appointments.
Section 576.327 - Exemptions from assessment; rules.
Section 576.335 - Report by person responsible for collecting assessment.
Section 576.345 - Producer to make reports of and pay assessment moneys on certain sales.
Section 576.351 - Records of person required to pay or collect assessment; inspections and audits.
Section 576.355 - Penalty for delaying transmittal of funds.
Section 576.375 - Payment of commission moneys to authorized agent; financial transactions.
Section 576.410 - "Fiscal year" defined.
Section 576.413 - Adoption of calendar year as fiscal year.
Section 576.416 - Preparation of commission budget; annual financial statement.
Section 576.440 - Limitation on expenditures.
Section 576.445 - Unforeseen expenditures.
Section 576.455 - Moneys of abolished commission.
Section 576.610 - Definitions for ORS 576.610 to 576.650.
Section 576.700 - Definitions for ORS 576.700 to 576.710.
Section 576.710 - Applicability of ORS 576.705.
Section 576.715 - Definitions for ORS 576.715 to 576.744.
Section 576.718 - Seed production contract terms.
Section 576.721 - Payment due date provisions in contracts authenticated prior to planting.
Section 576.726 - Title; bailments; liens.
Section 576.729 - Seed purchase contract terms.
Section 576.732 - Contract modification; damages for breach.
Section 576.735 - Seed not meeting quality standards.
Section 576.738 - Seed dealer failure to timely make payment; fee.
Section 576.741 - Seed dealer financial assurance; rules; license refusal; agents.
Section 576.744 - Rules; mediation services.
Section 576.747 - Reporting adoption of rules regarding dealer financial assurance.
Section 576.780 - Definitions for ORS 576.780 to 576.809.
Section 576.783 - Terms of seed production contract.
Section 576.786 - Payment due date terms in contracts authenticated prior to planting.
Section 576.789 - Seed bailment contracts and seed purchase contracts; title; lien.
Section 576.792 - Terms of seed purchase contract.
Section 576.795 - Modification of contract; damages for breach.
Section 576.798 - Seed not meeting contract quality standards.
Section 576.802 - Failure of seed dealer to make timely payment; fee.
Section 576.806 - Financial assurance by seed dealer.
Section 576.809 - Rules; dispute resolution services.
Section 576.814 - Reporting adoption of rules regarding financial assurance by seed dealer.
Section 576.850 - Definitions for ORS 576.850 to 576.877.
Section 576.853 - Legislative findings.
Section 576.856 - Oregon Wine Board.
Section 576.862 - Board powers.
Section 576.865 - State wine cellar; sources; uses.
Section 576.868 - Rules; board employees.
Section 576.871 - Strategic plan; budget; rules.
Section 576.874 - Payment of tax; delayed payment; records; inspections and audits.