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2021 Oregon Revised Statutes
Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources
Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax
- Section 473.005 - Definitions for chapter.
- Section 473.010 [Amended by 1953 c.120 §6; 1974 c.4 §8; repealed by 1995 c.301 §33]
- Section 473.015 - Definition of "cider."
- Section 473.020 - Administration of chapter by commission.
- Section 473.030 - Tax on wines and malt beverages.
- Section 473.035 - Tax on cider.
- Section 473.040 [Amended by 1997 c.348 §4; repealed by 2007 c.854 §10]
- Section 473.045 - Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment.
- 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- Section 473.057 [1989 c.511 §4; 2003 c.44 §4; repealed by 2007 c.854 §10]
- 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 473.070 - Statements by manufacturers as to quantities produced; circumstances when annual reporting allowed; electronic methods; rules.
- Section 473.080 - Estimate by commission when statement not filed or false statement filed.
- Section 473.090 - Lien created by the tax.
- Section 473.100 - Seizure of property; notice of sale.
- Section 473.110 - Sale of property; disposal of proceeds.
- Section 473.120 - Collection of sums due state; remedies cumulative.
- Section 473.130 - Estimate by commission as prima facie evidence.
- Section 473.140 - Records to be kept by manufacturers and purchasers.
- Section 473.150 - Inspection of manufacturer’s records; records to be kept for prescribed period.
- Section 473.160 - Records to be kept by persons transporting wine, cider or malt beverage.
- Section 473.170 - Failure to pay tax or to maintain records.
- Section 473.180 - Applicability to interstate and foreign commerce.
- Section 473.190 - State has exclusive right to tax liquor.
- Section 473.200 [Repealed by 1967 c.577 §10]
- Section 473.210 [Amended by 1957 c.445 §2; 1965 c.141 §1; repealed by 1967 c.577 §10]
- Section 473.220 [Repealed by 1967 c.577 §10]
- Section 473.990 - Penalties.
- Section 473.992 - Penalty upon failure to pay agricultural products tax.
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