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Home > 2011 ORS > Vol. 12 > Chapter 473 > Liquor; Drugs
 
  • 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
  • 473.047
    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 manufacturers 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
  •  

   2011 ORS § 473.990¹
Penalties

(1) Violation of ORS 473.170 (Failure to pay tax or to maintain records) (1) is a Class B misdemeanor.

(2) Violation of ORS 473.170 (Failure to pay tax or to maintain records) (2) is a Class A misdemeanor. [Amended by 2011 c.597 §215]

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1 Legislative Counsel Committee, CHAPTER 473—Wine, Cider and Malt Beverage Privilege Tax, http://­www.­leg.­state.­or.­us/­ors/­473.­html External_link_icon(2011) (last ac­cessed Mar. 25, 2012).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions External_link_icon for more information.
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.
 
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