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Section 473.046 - Exemption for grapes used for wine produced in certain viticultural areas.

OR Rev Stat § 473.046 (2019) (N/A)
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(1) Is produced within a federally approved American viticultural area located partially within this state; and

(2) Does not use Oregon designations or use an American viticultural area located wholly within Oregon on its label or packaging or in its advertising or marketing. [2019 c.542 §3]

Note: Section 4, chapter 542, Oregon Laws 2019, provides:

Sec. 4. Section 3 of this 2019 Act [473.046] applies to taxes on grape purchases made on or after July 1, 2021. [2019 c.542 §4]

Note: 473.046 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 Statutes for further explanation.

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