2011 ORS § 473.080¹
Estimate by commission when statement not filed or false statement filed

If any manufacturer fails, neglects or refuses to file a statement required by ORS 473.070 (Statements by manufacturers as to quantities produced) or files a false statement, the Oregon Liquor Control Commission shall estimate the amount of wine, cider and malt beverages produced, purchased or received by the manufacturer and assess the privilege tax thereon. The manufacturer shall be estopped from complaining of the amount so estimated. [Amended by 1967 c.52 §2; 1995 c.301 §27; 1997 c.348 §8]