Chapter 473 — Chapter 473

ORS 473.005 Definitions for chapter. The definitions provided by ORS 471.001 apply to this chapter. [1995 c.301 §6]

0.0K chars

ORS 473.010 [Amended by 1953 c.120 §6; 1974 c.4 §8; repealed by 1995 c.301 §33]

0.0K chars

ORS 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; 1997 c.348 §1; 1999 c.351 §78; 2017 c.202 §3; 2021 c.596 §6]

0.0K chars

ORS 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]

0.0K chars

ORS 473.030 Tax on wines and malt beverages. (1) A tax at the rate of $2.60 per barrel of 31 gallons of malt beverages is imposed upon the privilege of engaging in business as

3.7K chars

ORS 473.035 Tax on cider. (1) A tax at the rate of $2.60 per barrel of 31 gallons of cider is imposed upon the privilege of engaging in business as

1.8K chars

ORS 473.040 [Amended by 1997 c.348 §4; repealed by 2007 c.854 §10]

0.0K chars

ORS 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

3.7K chars

ORS 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

0.5K chars

ORS 473.047 Marketing activity tax credit; rules. (1) As used in this section, “qualified marketing activity” means marketing activity

2.9K chars

ORS 473.050 When privilege tax not imposed. In computing any privilege tax imposed by ORS 473.030 or 473.035

1.1K chars

ORS 473.057 [1989 c.511 §4; 2003 c.44 §4; repealed by 2007 c.854 §10]

0.0K chars

ORS 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 20th day of the month after such wines have been withdrawn from federal bond. If not so paid, a penalty of 10 percent and interest at the rate of one percent a month or fraction of a month shall be added and collected. The commission may refund any tax payment imposed upon or paid in error by any licensee or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282, and may waive the collection or refund the payment of any tax imposed and collected on wine, cider or malt beverages subsequently exported from this state, sold to a federal instrumentality or to the commission, or determined by the commission to be unfit for human consumption or unsalable

1.0K chars

ORS 473.065 Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond. (1) If the total tax liability under ORS 473.030 (1) of a manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 in the previous calendar year was less than $1,000, the manufacturer or permit holder may deposit with the Oregon Liquor and Cannabis Commission an amount in cash equal to the manufacturer’s or permit holder’s total tax liability under ORS 473.030 (1) for the previous calendar year in lieu of the bond required by ORS 471.155 (1)

2.0K chars

ORS 473.070 Statements by manufacturers or permit holders as to quantities produced, transported or delivered; circumstances when annual reporting allowed; electronic means; rules. (1) On or before the 20th day of each month

2.2K chars

ORS 473.080 Estimate by commission when statement not filed or false statement filed. If any manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 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 or permit holder and assess the privilege tax thereon. The manufacturer or permit holder shall be estopped from complaining of the amount so estimated. [Amended by 1967 c.52 §2; 1995 c.301 §27; 1997 c.348 §8; 2021 c.351 §170; 2023 c.391 §28]

0.0K chars

ORS 473.090 Lien created by privilege 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 or the holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282, 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; 2023 c.391 §29]

0.0K chars

ORS 473.100 Seizure of property; notice of sale. (1) Whenever any manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 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 privilege tax due, together with any penalties imposed under ORS 473.060 for such delinquency and all costs incurred on account of the seizure and sale

1.6K chars

ORS 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 sale or deed vests title in the purchaser. The unsold portion of any property seized under ORS 473.100 may be left at the place of sale at the risk of the manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282. If upon any such sale, the money received exceeds the amount of all privilege taxes, penalties and costs due the state from the manufacturer or permit holder, the excess shall be returned to the manufacturer, and a receipt therefor obtained. However, if any person having an interest in or lien upon the property has filed with the commission, prior to the sale, notice of interest or lien, the commission shall withhold any such excess pending a determination of the rights of the respective parties thereto by a court of competent jurisdiction. If the receipt of the manufacturer or permit holder is not available, the commission shall deposit such excess money with the State Treasurer, as trustee for the owner, subject to the order of the manufacturer or permit holder or, the heirs, successors or assigns of the manufacturer or permit holder. [Amended by 2021 c.351 §172; 2023 c.391 §31]

0.0K chars

ORS 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 or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 under this chapter by bringing suit against the necessary parties to effect forfeiture of the bonds of the manufacturer or permit holder, reducing any deficiency to judgment against the manufacturer or permit holder

0.3K chars

ORS 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 or holder of a direct to retailer permit issued under ORS 471.274 or direct shipper permit issued under ORS 471.282, is prima facie evidence

0.6K chars

ORS 473.140 Records to be kept by manufacturers, permit holders and purchasers. Every manufacturer and holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 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, fermented or delivered, and the date of importation, production, purchase, manufacturing, brewing, fermentation or delivery. The records must be in the form and contain other information as the Oregon Liquor and Cannabis Commission may prescribe. The commission, by rule or regulation, may require the delivery of statements by distributors to purchasers, with wine, cider and malt beverages, and prescribe the matters to be contained in the statements. The records and statements must be preserved by the distributor and the purchaser respectively, for a period of three years, and must be offered for inspection at any time upon oral or written demand by the commission or its duly authorized agents. [Amended by 1995 c.301 §28; 1997 c.348 §11; 2021 c.180 §17; 2021 c.351 §175; 2023 c.391 §34]

0.0K chars

ORS 473.150 Inspection of 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 direct to retailer permit issued under ORS 471.274 or direct shipper permit issued under ORS 471.282 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 under this section

0.4K chars

ORS 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 accurate record of wine, cider or malt beverages transported. The record shall include ingredients which may be used in the manufacture, production, brewing or fermentation of the wine, cider or malt beverages, showing such facts with relation to those beverages, their ingredients and their transportation, as the Oregon Liquor and Cannabis Commission may require. The records shall be open to inspection by the representative of the commission at any time. The commission may require from any such person sworn returns of all or any part of the information shown by the records. [Amended by 1995 c.301 §30; 1997 c.348 §12; 2021 c.351 §177]

0.0K chars

ORS 473.170 Failure to pay tax or to maintain records. (1) A manufacturer or a holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 may not

0.8K chars

ORS 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 same may be permitted under the Constitution and laws of the United States

0.0K chars

ORS 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]

0.0K chars

ORS 473.200 [Repealed by 1967 c.577 §10]

0.0K chars

ORS 473.210 [Amended by 1957 c.445 §2; 1965 c.141 §1; repealed by 1967 c.577 §10]

0.0K chars

ORS 473.220 [Repealed by 1967 c.577 §10]

0.0K chars

ORS 473.990 Penalties. (1) Violation of ORS 473.170 (1) is a Class B misdemeanor

0.1K chars

ORS 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]

0.2K chars