2015 ORS 473.065¹
Deposit in lieu of bond
  • requirements
  • refund of excess amounts
  • waiver of bond

(1) If a manufacturer’s total tax liability under ORS 473.030 (Tax on wines and malt beverages) (1) in the previous calendar year was less than $1,000, the manufacturer may deposit with the Oregon Liquor Control Commission an amount in cash equal to the manufacturer’s total tax liability under ORS 473.030 (Tax on wines and malt beverages) (1) for the previous calendar year in lieu of the bond required by ORS 471.155 (Commission's licensing duties) (1).

(2) If a manufacturer’s actual tax liability under ORS 473.030 (Tax on wines and malt beverages) (1) is less than the amount deposited under subsection (1) of this section, the manufacturer may request that the commission refund the excess funds or may apply those funds toward the manufacturer’s tax liability under ORS 473.030 (Tax on wines and malt beverages) (1) for the next calendar year.

(3) If a manufacturer’s actual tax liability under ORS 473.030 (Tax on wines and malt beverages) (1) is greater than the amount deposited under subsection (1) of this section, the manufacturer shall pay to the commission the additional amount owed in the manner required under ORS 473.060 (Payment of taxes).

(4) Unless the commission determines that a winery, grower sales privilege or warehouse licensee or direct shipper or wine self-distribution permit holder presents an unusual risk for nonpayment of any license fees, privilege taxes, agricultural products taxes or other tax, penalty or interest imposed under this chapter or ORS chapter 471, the commission shall waive the bond required under ORS 471.155 (Commission's licensing duties) (1) for the licensee or permit holder if:

(a) The licensee or permit holder was not liable for a privilege tax under this chapter in the immediately preceding calendar year and does not expect to be liable for a privilege tax under this chapter in the current calendar year; or

(b) The licensee or permit holder of a business established during the current calendar year does not expect to be liable for a privilege tax under this chapter in the current calendar year. As used in this paragraph, "business" means:

(A) A winery.

(B) A business operated pursuant to a license issued under ORS 471.227 (Grower sales privilege license).

(C) A warehouse.

(D) A business operated pursuant to a permit issued under ORS 471.274 (Wine self-distribution permit).

(E) A business operated pursuant to a permit issued under ORS 471.282 (Direct shipper permit). [2005 c.632 §2; 2007 c.637 §2; 2009 c.330 §1]


1 Legislative Counsel Committee, CHAPTER 473—Wine, Cider and Malt Beverage Privilege Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors473.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions 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.