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. - (2) A tax is imposed upon the privilege of engaging...

Section 473.035 - Tax on cider. - (2) Notwithstanding subsection (1) of this section or any other...

Section 473.045 - Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment. - (2) The amount of the tax shall be $25 per...

Section 473.046 - Exemption for grapes used for wine produced in certain viticultural areas. - (1) Is produced within a federally approved American viticultural area...

Section 473.047 - Marketing activity tax credit; rules. - (a) That promotes the sale of wine or wine products;...

Section 473.050 - When privilege tax not imposed. - (1) No malt beverage, cider or wine is subject to...

Section 473.060 - Payment of taxes; refunds; interest or penalty; appeal. - (2) The commission may waive any interest or penalty assessed...

Section 473.065 - Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond. - (2) If a manufacturer’s actual tax liability under ORS 473.030...

Section 473.070 - Statements by manufacturers as to quantities produced; circumstances when annual reporting allowed; electronic methods; rules. - (2) Notwithstanding subsection (1) of this section, a manufacturer of...

Section 473.100 - Seizure of property; notice of sale. - (2) Written notice of the intended sale and the time...

Section 473.120 - Collection of sums due state; remedies cumulative. - (2) The remedies of the state provided in ORS 473.090...

Section 473.130 - Estimate by commission as prima facie evidence. - (1) Of the assessment of the privilege tax and the...

Section 473.150 - Inspection of manufacturer’s records; records to be kept for prescribed period. - (2) Every holder of a wine self-distribution permit and every...

Section 473.170 - Failure to pay tax or to maintain records. - (a) Fail to pay the privilege tax prescribed in ORS...

Section 473.990 - Penalties. - (2) Violation of ORS 473.170 (2) is a Class A...

Section 473.992 - Penalty upon failure to pay agricultural products tax. - Note: 473.992 was enacted into law by the Legislative Assembly...