There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 12, Chapters 471 - 535
ORS Chapter 473
- 473.005 Definitions for chapter.
- 473.010 [Amended by 1953 c.120 6; 1974 c.4 8; repealed by 1995 c.301 33]
- 473.015 Definition of cider.
- 473.020 Administration of chapter by commission.
- 473.030 Tax on wines and malt beverages.
- 473.035 Tax on cider.
- 473.040 [Amended by 1997 c.348 4; repealed by 2007 c.854 10]
- 473.045 Tax on sale or use of agricultural products used by wineries; penalty for nonpayment.
- Note: 473.045 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 473 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 473.047 Marketing activity tax credit; rules.
- 473.050 When privilege tax not imposed.
- 473.057 [1989 c.511 4; 2003 c.44 4; repealed by 2007 c.854 10]
- 473.060 Payment of taxes; refunds; interest or penalty; appeal.
- 473.065 Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond.
- 473.070 Statements by manufacturers as to quantities produced; circumstances when annual reporting allowed.
- 473.080 Estimate by commission when statement not filed or false statement filed.
- 473.090 Lien created by the tax.
- 473.100 Seizure of property; notice of sale.
- 473.110 Sale of property; disposal of proceeds.
- 473.120 Collection of sums due state; remedies cumulative.
- 473.130 Estimate by commission as prima facie evidence.
- 473.140 Records to be kept by manufacturers and purchasers.
- 473.150 Inspection of manufacturer s records; records to be kept for prescribed period.
- 473.160 Records to be kept by persons transporting wine, cider or malt beverage.
- 473.170 Failure to pay tax or to maintain records.
- 473.180 Applicability to interstate and foreign commerce.
- 473.190 State has exclusive right to tax liquor.
- 473.200 [Repealed by 1967 c.577 10]
- 473.210 [Amended by 1957 c.445 2; 1965 c.141 1; repealed by 1967 c.577 10]
- 473.220 [Repealed by 1967 c.577 10]
- 473.990 Penalties.
- 473.992 Penalty upon failure to pay agricultural products tax.
- Note: 473.992 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 473 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. _______________
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