Oregon Code § 473.090·Enacted ·Last updated March 01, 2026
Statute Text
Lien
created by privilege tax.
The privilege tax required to be paid by ORS 473.030 and 473.035 constitutes a
lien upon, and has the effect of an execution duly levied against, any and all
property of the manufacturer or the holder of a direct to retailer permit
issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282,
attaching at the time the beverages subject to the tax were produced, purchased
or received, as the case may be, and remaining until the tax is paid or the
property sold in payment thereof. The lien created by this section is paramount
to all private liens or encumbrances. [Amended by 1997 c.348 §9; 2007 c.854 §7;
2023 c.391 §29]
Plain English Explanation
This Oregon statute addresses Lien
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 473.090
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Lien
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