Section 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 production, sale, mixing, serving, transporting, delivering or handling of malt or other alcoholic liquors. [Amended by 1961 c.259 §4; 1967 c.577 §8]
Section 473.990 – Penalties.
(1) Violation of ORS 473.170 (1) is a Class B misdemeanor. (2) Violation of ORS 473.170 (2) is a Class A misdemeanor. [Amended by 2011 c.597 §215]
Section 473.992 – Penalty upon failure to pay agricultural products tax.
Failure to pay a tax under ORS 473.045 (5) is a Class C misdemeanor. [2003 c.797 §9; 2011 c.597 §216] 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 […]
Section 473.110 – Sale of property; disposal of proceeds.
At the sale, the property shall be sold by the Oregon Liquor and Cannabis Commission or by its duly authorized agent in accordance with law and the notice. The commission shall deliver to the purchaser a bill of sale for the personal property, and a deed for any real property so sold. The bill of […]
Section 473.120 – Collection of sums due state; remedies cumulative.
(1) The Oregon Liquor and Cannabis Commission shall immediately transmit notice of the delinquency mentioned in ORS 473.100 to the Attorney General. The Attorney General shall at once proceed to collect all sums due to the state from the manufacturer under this chapter by bringing suit against the necessary parties to effect forfeiture of the […]
Section 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 and Cannabis Commission under ORS 473.080, or a copy of so much thereof as is applicable in such suit, duly certified by the commission and showing unpaid privilege taxes assessed against any manufacturer, is prima facie evidence: […]
Section 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 number of gallons imported, produced, purchased, manufactured, brewed or fermented, and the date of importation, production, purchase, manufacturing, brewing or fermentation. The records must be in the form and contain […]
Section 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 rate of $2.60 per barrel of 31 gallons on all such beverages. (2) A tax is imposed upon the privilege of engaging in business as a manufacturer or as an […]
Section 473.150 – Inspection of manufacturer’s records; records to be kept for prescribed period.
(1) The Oregon Liquor and Cannabis Commission may, at any time, examine the books and records of a holder of a wine self-distribution permit or of any manufacturer of wine, cider or malt beverages, and may appoint auditors, investigators and other employees that the commission considers necessary to enforce its powers and perform its duties […]
Section 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 of $2.60 per barrel of 31 gallons on all such beverages. (2) Notwithstanding subsection (1) of this section or any other provision of law, the taxation of the manufacturing or […]