Oregon Law
Law as of Jan 1, 2026
Chapter contents
473.005Definitions for chapter 473.010[Amended by 1953 c.120 §6; 1974 c.4 §8; repealed by 1995 c.301 §33] 473.015Definition of “cider.” 473.020Administration of chapter by commission 473.030Tax on wines and malt beverages 473.035Tax on cider 473.040[Amended by 1997 c.348 §4; repealed by 2007 c.854 §10] 473.045Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment 473.046Exemption for grapes used for wine produced in certain viticultural areas 473.047Marketing activity tax credit; rules 473.050When privilege tax not imposed 473.057[1989 c.511 §4; 2003 c.44 §4; repealed by 2007 c.854 §10] 473.060Payment of taxes; refunds; interest or penalty; appeal 473.065Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond 473.070Statements by manufacturers or permit holders as to quantities produced, transported or delivered; circumstances when annual reporting allowed; electronic means; rules 473.080Estimate by commission when statement not filed or false statement filed 473.090Lien created by privilege tax 473.100Seizure of property; notice of sale 473.110Sale of property; disposal of proceeds 473.120Collection of sums due state; remedies cumulative 473.130Estimate by commission as prima facie evidence 473.140Records to be kept by manufacturers, permit holders and purchasers 473.150Inspection of records; records to be kept for prescribed period 473.160Records to be kept by persons transporting wine, cider or malt beverage 473.170Failure to pay tax or to maintain records 473.180Applicability to interstate and foreign commerce 473.190State has exclusive right to tax liquor 473.200[Repealed by 1967 c.577 §10] 473.210[Amended by 1957 c.445 §2; 1965 c.141 §1; repealed by 1967 c.577 §10] 473.220[Repealed by 1967 c.577 §10] 473.990Penalties 473.992Penalty upon failure to pay agricultural products tax

Chapter 473 — Wine, Cider and Malt Beverage Privilege Tax

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:

(a)

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.

(b)

Every holder of a direct to retailer permit issued under ORS 471.274 shall file with the commission a statement of the quantity of wine, cider and malt beverages the holder transported to the holder of a license issued under ORS 471.175, 471.178, 471.186, 471.190 or 471.200 during the preceding calendar month.

(c)

Every holder of a direct shipper permit issued under ORS 471.282 shall file with the commission a statement of the quantity of wine, cider and malt beverages the holder delivered directly to an Oregon resident during the preceding three calendar months.

(2)

Notwithstanding subsection (1) of this section, a manufacturer of wine, the holder of a direct to retailer permit or the holder of a direct shipper permit that was not liable for a privilege tax under this chapter in the prior calendar year and that does not expect to be liable for a privilege tax under this chapter in the current calendar year, or a manufacturer of wine, the holder of a direct to retailer permit or the holder of a direct shipper permit that is newly established during the current calendar year and that does not expect to be liable for a privilege tax under this chapter in the current calendar year, may file a single annual statement of the quantity of wine produced, purchased or received by the manufacturer, the holder of a direct to retailer permit or the holder of a direct shipper permit during the current calendar year. The annual statement shall be filed with the commission on or before January 20 of the following year.

(3)

The commission shall by rule establish procedures that allow manufacturers, importing distributors, holders of direct to retailer permits and holders of direct shipper permits to use electronic means to:

(a)

File statements required under this section; and

(b)

Pay privilege taxes imposed by ORS 473.030 and 473.035.

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Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.