ORS 473.190
State has exclusive right to tax liquor

473.005
Definitions for chapter 473.015
Definition of “cider.” 473.020
Administration of chapter by commission 473.030
Tax on wines and malt beverages 473.035
Tax on cider 473.045
Tax on sale or use of agricultural products used by wineries 473.046
Exemption for grapes used for wine produced in certain viticultural areas 473.047
Marketing activity tax credit 473.050
When privilege tax not imposed 473.060
Payment of taxes 473.065
Deposit in lieu of bond 473.070
Statements by manufacturers as to quantities produced 473.080
Estimate by commission when statement not filed or false statement filed 473.090
Lien created by the tax 473.100
Seizure of property 473.110
Sale of property 473.120
Collection of sums due state 473.130
Estimate by commission as prima facie evidence 473.140
Records to be kept by manufacturers and purchasers 473.150
Inspection of manufacturer’s records 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 has exclusive right to tax liquor 473.990
Penalties 473.992
Penalty upon failure to pay agricultural products tax