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U.S. State Codes
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Volume : 14 - Drugs and Alc...
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Chapter 473 - Wine, Cider and Malt Beverage Pri...
Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax
Section 473.005 - Definitions for chapter.
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 473.045 - Tax on sale or use of agricultural products used by wineries; 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 473.060 - 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 473.990 - Penalties.
Section 473.992 - Penalty upon failure to pay agricultural products tax.