2017 ORS 473.070¹
Statements by manufacturers as to quantities produced
  • circumstances when annual reporting allowed

(1) On or before the 20th day of each month, every manufacturer shall file with the Oregon Liquor Control Commission a statement of the quantity of wine, cider and malt beverages produced, purchased or received by the manufacturer during the preceding calendar month.

(2) Notwithstanding subsection (1) of this section, a manufacturer of wine that was not liable for a privilege tax under this chapter in the prior calendar year and that does not expect to be liable for a privilege tax under this chapter in the current calendar year, or a manufacturer of wine that is newly established during the current calendar year and that does not expect to be liable for a privilege tax under this chapter in the current calendar year, may file a single annual statement of the quantity of wine produced, purchased or received by the manufacturer during the current calendar year. The annual statement shall be filed with the commission on or before January 20 of the following year. [Amended by 1967 c.52 §1; 1981 c.199 §6; 1995 c.301 §26; 1997 c.348 §7; 2005 c.177 §1]

Note: The amendments to 473.070 (Statements by manufacturers as to quantities produced) by section 1, chapter 382, Oregon Laws 2017, apply to statements or privilege taxes due on or after July 1, 2019. See section 2, chapter 382, Oregon Laws 2017. The text that applies to statements or privilege taxes on and after July 1, 2019, is set forth for the user’s convenience. 473.070 (Statements by manufacturers as to quantities produced). (1) On or before the 20th day of each month, every manufacturer shall file with the Oregon Liquor Control Commission a statement of the quantity of wine, cider and malt beverages produced, purchased or received by the manufacturer during the preceding calendar month.

(2) Notwithstanding subsection (1) of this section, a manufacturer of wine that was not liable for a privilege tax under this chapter in the prior calendar year and that does not expect to be liable for a privilege tax under this chapter in the current calendar year, or a manufacturer of wine that is newly established during the current calendar year and that does not expect to be liable for a privilege tax under this chapter in the current calendar year, may file a single annual statement of the quantity of wine produced, purchased or received by the manufacturer during the current calendar year. The annual statement shall be filed with the commission on or before January 20 of the following year.

(3) The commission shall by rule establish procedures that allow manufacturers or importing distributors to use electronic means to:

(a) File statements required under this section; and

(b) Pay privilege taxes imposed by ORS 473.030 (Tax on wines and malt beverages) and 473.035 (Tax on cider).

1 Legislative Counsel Committee, CHAPTER 473—Wine, Cider and Malt Beverage Privilege Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors473.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.