State Laws / Oregon / Oregon Revised Statutes Chapter 473

Oregon Revised Statutes Chapter 473

61 sections · Oregon

§ 473.005 — Definitions for chapter
§ 473.015 — Definition of cider
§ 473.020 — Administration of
§ 473.030 — Tax on wines and malt
§ 473.045 — Tax on sale or use of
§ 473.046 — Exemption for grapes
§ 473.047 — Marketing activity tax
§ 473.050 — When privilege tax not
§ 473.060 — Payment of taxes;
§ 473.065 — Deposit in lieu of
§ 473.070 — Statements by
§ 473.080 — Estimate by commission
§ 473.090 — Lien created by
§ 473.100 — Seizure of property;
§ 473.110 — Sale of property;
§ 473.120 — Collection of sums due
§ 473.130 — Estimate by commission
§ 473.140 — Records to be kept by
§ 473.150 — Inspection of records;
§ 473.160 — Records to be kept by
§ 473.170 — Failure to pay tax or
§ 473.180 — Applicability to
§ 473.190 — State has exclusive
§ 473.992 — Penalty upon failure to
§ 473.005 — Definitions for chapter
§ 473.010 — [Amended by 1953 c.120 §6; 1974
§ 473.015 — Definition of cider.
§ 473.020 — Administration of chapter by commission
§ 473.030 — Tax on
§ 473.035 — Tax on
§ 473.040 — [Amended by 1997 c.348 §4;
§ 473.045 — Tax on
§ 473.045 — was enacted into law by
§ 473.046 — Exemption for grapes used for wine produced in certain viticultural areas
§ 473.046 — was enacted into law by
§ 473.047 — Marketing activity tax credit; rules
§ 473.060 — for each month in the calendar year following the year in which the
§ 473.050 — When
§ 473.057 — [1989 c.511 §4; 2003 c.44 §4;
§ 473.060 — Payment of taxes; refunds; interest or penalty; appeal
§ 473.065 — Deposit in lieu of bond; requirements; refund of excess amounts; waiver of
§ 473.070 — Statements by manufacturers or permit holders as to quantities produced,
§ 473.080 — Estimate by commission when statement not filed or false statement filed
§ 473.090 — Lien
§ 473.100 — Seizure of property; notice of sale
§ 473.110 — Sale
§ 473.120 — Collection of sums due state; remedies cumulative
§ 473.130 — Estimate by commission as prima facie evidence
§ 473.140 — Records to be kept by manufacturers, permit holders and purchasers
§ 473.150 — Inspection of records; records to be kept for prescribed period
§ 473.160 — Records to be kept by persons transporting wine, cider or malt beverage
§ 473.170 — Failure to pay tax or to maintain records
§ 473.180 — Applicability to interstate and foreign commerce
§ 473.190 — State
§ 473.200 — [Repealed by 1967 c.577 §10]
§ 473.210 — [Amended by 1957 c.445 §2; 1965
§ 473.220 — [Repealed by 1967 c.577 §10]
§ 473.990 — Penalties
§ 473.992 — Penalty upon failure to pay agricultural products tax
§ 473.045 — (5) is a Class C misdemeanor. [2003 c.797 §9; 2011 c.597 §216]
§ 473.992 — was enacted into law by