Oregon Revised Statutes Chapter 473 § 473.080 — Estimate by commission when statement not filed or false statement filed
Oregon Revised Statutes Chapter 473 ·
Oregon Code § 473.080·Enacted ·Last updated March 01, 2026
Statute Text
Estimate by commission when statement not filed or false statement filed.
If any manufacturer or holder of a
direct to retailer permit issued under ORS 471.274 or a direct shipper permit
issued under ORS 471.282 fails, neglects or refuses to file a statement
required by ORS 473.070 or files a false statement, the Oregon Liquor and
Cannabis Commission shall estimate the amount of wine, cider and malt beverages
produced, purchased or received by the manufacturer or permit holder and assess
the privilege tax thereon. The manufacturer or permit holder shall be estopped
from complaining of the amount so estimated. [Amended by 1967 c.52 §2; 1995
c.301 §27; 1997 c.348 §8; 2021 c.351 §170; 2023 c.391 §28]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 473.080
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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