Chapter 473 — Wine, Cider and Malt Beverage Privilege Tax
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.
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Provenance
2025 Oregon Revised Statutes — official online source
Official online edition
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- oregonlegislature.gov
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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.
2025 Oregon Revised Statutes — official online source · active · operative text
Official source