Section 473.005 – Definitions for chapter.
The definitions provided by ORS 471.001 apply to this chapter. [1995 c.301 §6]
Section 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 less than one-half of one percent and not more than 8.5 percent of alcohol by volume, including, but not limited to, flavored, sparkling, carbonated or fortified cider. [1995 c.301 §10; […]
Section 473.020 – Administration of chapter by commission.
The Oregon Liquor and Cannabis Commission shall administer this chapter, and shall prescribe forms and make such rules and regulations as it deems necessary to enforce its provisions. [Amended by 2021 c.351 §161]
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 473.035 – 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 […]
Section 473.045 – Tax on sale or use of agricultural products used by wineries; exemptions; 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 of the tax shall be $25 per ton of grapes of the vinifera varieties, whether true or hybrid. (3) An equivalent tax is imposed upon the sale or use of […]
Section 473.046 – Exemption for grapes used for wine produced in certain viticultural areas.
A purchase of vinifera or hybrid grapes harvested in this state is exempt from the tax under ORS 473.045 (5) levied and assessed against wineries purchasing grape products, if the grapes are used for wine that: (1) Is produced within a federally approved American viticultural area located partially within this state; and (2) Does not […]
Section 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 not promote specific brands of wine or wine products or exclusively promote the products of any particular winery; and (c) That has been approved by the Oregon Wine Board. (2) […]
Section 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. (2) No tax shall be levied, collected or imposed upon any malt beverage, cider or wine sold to the Oregon Liquor and Cannabis Commission or exported from the state. (3) […]
Section 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 and Cannabis Commission. The taxes covering the periods for which statements are required to be rendered by ORS 473.070 shall be paid before the time for filing such statements expires or, as concerns wines, on or before the […]
Section 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 the Oregon Liquor and Cannabis Commission an amount in cash equal to the manufacturer’s total tax liability under ORS 473.030 (1) for the previous calendar year in lieu of the […]
Section 473.070 – Statements by manufacturers as to quantities produced; circumstances when annual reporting allowed; electronic methods; rules.
(1) On or before the 20th day of each month, every manufacturer shall file with the Oregon Liquor and Cannabis Commission a statement of the quantity of wine, cider and malt beverages produced, purchased or received by the manufacturer during the preceding calendar month. (2) Notwithstanding subsection (1) of this section, a manufacturer of wine […]
Section 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 and Cannabis 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 […]
Section 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 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 […]
Section 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 and Cannabis Commission or its duly authorized representative shall seize any property subject to the tax and sell, at public auction, property so seized, or a sufficient portion thereof to pay the […]
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 473.150 – 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 […]