2015 ORS § 473.130¹
Estimate by commission as prima facie evidence
In any suit brought to enforce the rights of the state, the assessment made by the Oregon Liquor Control Commission under ORS 473.080 (Estimate by commission when statement not filed or false statement filed), or a copy of so much thereof as is applicable in such suit, duly certified by the commission and showing unpaid privilege taxes assessed against any manufacturer, is prima facie evidence:
(1) Of the assessment of the privilege tax and the delinquency thereof.
(2) Of the amount of the privilege tax, interest, penalties and costs due and unpaid to the state.
(3) That the manufacturer is indebted to this state in the amount of such privilege tax, interest and penalties therein appearing unpaid.
(4) That the law relating to assessment and levy of such privilege tax has been fully complied with by all persons required to perform administrative duties under this chapter.