ORS 473.080
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 and Cannabis 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; 2021 c.351 §170]

Source: Section 473.080 — Estimate by commission when statement not filed or false statement filed, https://www.­oregonlegislature.­gov/bills_laws/ors/ors473.­html.

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