Oregon Statutes - Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax

• 473.005   Definitions for chapter.
  The definitions provided by ORS 471.001 apply to this chapter. [1995 c.301 §6]
• 473.010   [Amended by 1953 c.120 §6; 1974 c.4 §8; repealed by 1995 c.301 §33]
• 473.015   Definition of “cider.”
  For the purposes of this chapter, “cider” means an alcoholic beverage made from the fermentation of the juice of apples or pears that contains not...
• 473.020   Administration of chapter by commission.
  The Oregon Liquor Control Commission shall administer this chapter, and shall prescribe forms and make such rules and regulations as it deems necessary to enforce...
• 473.030   Tax on wines and malt beverages.
  (1) A tax is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of malt beverages at the...
• 473.035   Tax on cider.
  (1) A tax is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of cider at the rate...
• 473.040   [Amended by 1997 c.348 §4; repealed by 2007 c.854 §10]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.
  (1) A tax is hereby imposed upon the sale or use of all agricultural products used in a winery for making wine. (2) The amount...
• 473.047   Marketing activity tax credit; rules.
  (1) As used in this section, “qualified marketing activity” means marketing activity: (a) That promotes the sale of wine or wine products; (b) That does...
• 473.050   When privilege tax not imposed.
  In computing any privilege tax imposed by ORS 473.030 or 473.035: (1) No malt beverage, cider or wine is subject to tax more than once....
• 473.057   [1989 c.511 §4; 2003 c.44 §4; repealed by 2007 c.854 §10]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.
  (1) The privilege taxes imposed by ORS 473.030 and 473.035 shall be paid to the Oregon Liquor Control Commission. The taxes covering the periods for...
• 473.065   Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond.
  (1) If a manufacturer’s total tax liability under ORS 473.030 (1) in the previous calendar year was less than $1,000, the manufacturer may deposit with...
• 473.070   Statements by manufacturers as to quantities produced; circumstances when annual reporting allowed.
  (1) On or before the 20th day of each month, every manufacturer shall file with the Oregon Liquor Control Commission a statement of the quantity...
• 473.080   Estimate by commission when statement not filed or false statement filed.
  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...
• 473.090   Lien created by the tax.
  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...
• 473.100   Seizure of property; notice of sale.
  (1) Whenever any manufacturer is delinquent in the payment of the privilege tax provided for in ORS 473.030 and 473.035, the Oregon Liquor Control Commission...
• 473.110   Sale of property; disposal of proceeds.
  At the sale, the property shall be sold by the Oregon Liquor Control Commission or by its duly authorized agent in accordance with law and...
• 473.120   Collection of sums due state; remedies cumulative.
  (1) The Oregon Liquor Control Commission shall immediately transmit notice of the delinquency mentioned in ORS 473.100 to the Attorney General. The Attorney General shall...
• 473.130   Estimate by commission as prima facie evidence.
  In any suit brought to enforce the rights of the state, the assessment made by the Oregon Liquor Control Commission under ORS 473.080, or a...
• 473.140   Records to be kept by manufacturers and purchasers.
  Every manufacturer shall keep a complete and accurate record of all sales of wine, cider and malt beverages, a complete and accurate record of the...
• 473.150   Inspection of manufacturer’s records; records to be kept for prescribed period.
  (1) The Oregon Liquor Control Commission may, at any time, examine the books and records of a holder of a wine self-distribution permit or of...
• 473.160   Records to be kept by persons transporting wine, cider or malt beverage.
  Every person transporting wine, cider or malt beverages within this state, whether such transportation originates within or without this state, shall keep a true and...
• 473.170   Failure to pay tax or to maintain records.
  (1) No manufacturer shall: (a) Fail to pay the privilege tax prescribed in ORS 473.030 and 473.035 when it is due; or (b) Falsify the...
• 473.180   Applicability to interstate and foreign commerce.
  None of the provisions of this chapter apply to commerce with foreign nations or commerce with the several states, except in so far as the...
• 473.190   State has exclusive right to tax liquor.
  No county or city of this state shall impose any fee or tax, including occupation taxes, privilege taxes and inspection fees, in connection with the...
• 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.
  (1) Violation of ORS 473.170 (1) is punishable upon conviction by a fine not exceeding $500 or by imprisonment in the county jail not exceeding...
• 473.992   Penalty upon failure to pay agricultural products tax.
  Failure to pay a tax under ORS 473.045 (5) is punishable, upon conviction, by a fine of not more than $500, or by imprisonment in...

Last modified: August 7, 2008