Chapter 473. Wine, Cider and Malt Beverage Privilege Tax
Index
- ORS 473.005 Definitions For Chapter
- ORS 473.010 [Repealed]
- ORS 473.015 Definition of "Cider."
- ORS 473.020 Administration of Chapter By Commission
- ORS 473.030 [Operative Until 1/1/2024] Tax On Wines and Malt Beverages
- ORS 473.030 [Operative 1/1/2024] Tax On Wines and Malt Beverages
- ORS 473.035 [Operative Until 1/1/2024] Tax On Cider
- ORS 473.035 [Operative 1/1/2024] Tax On Cider
- ORS 473.040 [Repealed]
- ORS 473.045 [Operative Until 1/1/2024] Tax On Sale Or Use of Agricultural Products Used By Wineries; Exemptions; Penalty For Nonpayment
- ORS 473.045 [Operative 1/1/2024] Tax On Sale Or Use of Agricultural Products Used By Wineries; Exemptions; Penalty For Nonpayment
- ORS 473.046 Exemption For Grapes Used For Wine Produced In Certain Viticultural Areas
- ORS 473.047 [Operative Until 1/1/2024] Marketing Activity Tax Credit; Rules
- ORS 473.047 [Operative 1/1/2024] Marketing Activity Tax Credit; Rules
- ORS 473.050 When Privilege Tax Not Imposed
- ORS 473.057 [Repealed]
- ORS 473.060 [Operative Until 1/1/2024] Payment of Taxes; Refunds; Interest Or Penalty; Appeal
- ORS 473.060 [Operative 1/1/2024] Payment of Taxes; Refunds; Interest Or Penalty; Appeal
- ORS 473.065 [Operative Until 1/1/2024] Deposit In Lieu of Bond; Requirements; Refund of Excess Amounts; Waiver of Bond
- ORS 473.065 [Operative 1/1/2024] Deposit In Lieu of Bond; Requirements; Refund of Excess Amounts; Waiver of Bond
- ORS 473.070 [Operative Until 1/1/2024] Statements By Manufacturers As to Quantities Produced; Circumstances When Annual Reporting Allowed; Electronic Methods; Rules
- ORS 473.070 [Operative 1/1/2024] Statements By Manufacturers As to Quantities Produced; Circumstances When Annual Reporting Allowed; Electronic Methods; Rules
- ORS 473.080 [Operative Until 1/1/2024] Estimate By Commission When Statement Not Filed Or False Statement Filed
- ORS 473.080 [Operative 1/1/2024] Estimate By Commission When Statement Not Filed Or False Statement Filed
- ORS 473.090 [Operative Until 1/1/2024] Lien Created By the Tax
- ORS 473.090 [Operative 1/1/2024] Lien Created By the Tax
- ORS 473.100 [Operative Until 1/1/2024] Seizure of Property; Notice of Sale
- ORS 473.100 [Operative 1/1/2024] Seizure of Property; Notice of Sale
- ORS 473.110 [Operative Until 1/1/2024] Sale of Property; Disposal of Proceeds
- ORS 473.110 [Operative 1/1/2024] Sale of Property; Disposal of Proceeds
- ORS 473.120 [Operative Until 1/1/2024] Collection of Sums Due State; Remedies Cumulative
- ORS 473.120 [Operative 1/1/2024] Collection of Sums Due State; Remedies Cumulative
- ORS 473.130 [Operative Until 1/1/2024] Estimate By Commission As Prima Facie Evidence
- ORS 473.130 [Operative 1/1/2024] Estimate By Commission As Prima Facie Evidence
- ORS 473.140 [Operative Until 1/1/2024] Records to Be Kept By Manufacturers and Purchasers
- ORS 473.140 [Operative 1/1/2024] Records to Be Kept By Manufacturers and Purchasers
- ORS 473.150 [Operative Until 1/1/2024] Inspection of Manufacturer's Records; Records to Be Kept For Prescribed Period
- ORS 473.150 [Operative 1/1/2024] Inspection of Manufacturer's Records; Records to Be Kept For Prescribed Period
- ORS 473.160 Records to Be Kept By Persons Transporting Wine, Cider Or Malt Beverage
- ORS 473.170 [Operative Until 1/1/2024] Failure to Pay Tax Or to Maintain Records
- ORS 473.170 [Operative 1/1/2024] Failure to Pay Tax Or to Maintain Records
- ORS 473.180 Applicability to Interstate and Foreign Commerce
- ORS 473.190 State Has Exclusive Right to Tax Liquor
- ORS 473.200 [Repealed]
- ORS 473.210 [Repealed]
- ORS 473.220 [Repealed]
- ORS 473.990 Penalties
- ORS 473.992 Penalty Upon Failure to Pay Agricultural Products Tax