If any manufacturer fails, neglects or refuses to file a statement required by ORS 473.070 or files a false statement, the Oregon Liquor Control Commission shall estimate the amount of wine, cider and malt beverages produced, purchased or received by the manufacturer and assess the privilege tax thereon. The manufacturer shall be estopped from complaining of the amount so estimated. [Amended by 1967 c.52 §2; 1995 c.301 §27; 1997 c.348 §8]
Section: Previous 473.045 473.047 473.050 473.057 473.060 473.065 473.070 473.080 473.090 473.100 473.110 473.120 473.130 473.140 473.150 NextLast modified: August 7, 2008