The privilege tax required to be paid by ORS 473.030 and 473.035 constitutes a lien upon, and has the effect of an execution duly levied against, any and all property of the manufacturer, attaching at the time the beverages subject to the tax were produced, purchased or received, as the case may be, and remaining until the tax is paid or the property sold in payment thereof. The lien created by this section is paramount to all private liens or encumbrances. [Amended by 1997 c.348 §9; 2007 c.854 §7]
Section: Previous 473.047 473.050 473.057 473.060 473.065 473.070 473.080 473.090 473.100 473.110 473.120 473.130 473.140 473.150 473.160 NextLast modified: August 7, 2008