ORS 473.080¹
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 Control 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]

1 Legislative Counsel Committee, CHAPTER 473—Wine, Cider and Malt Beverage Privilege Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors473.­html (2019) (last ac­cessed May 16, 2020).
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. Currency Information