PocketLaw | Oregon Revised Statutes | Wine, Cider and Malt Beverage

Wine, Cider and Malt Beverage Privilege Tax

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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[Amended by 1953 c.120 §6; 1974 c.4 §8; repealed by 1995 c.301 §33]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[Amended by 1997 c.348 §4; repealed by 2007 c.854 §10]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[1989 c.511 §4; 2003 c.44 §4; repealed by 2007 c.854 §10]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[Repealed by 1967 c.577 §10]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[Amended by 1957 c.445 §2; 1965 c.141 §1; repealed by 1967 c.577 §10]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[Repealed by 1967 c.577 §10]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.