2015 ORS § 473.090¹
Lien created by the tax

The privilege tax required to be paid by ORS 473.030 (Tax on wines and malt beverages) and 473.035 (Tax on cider) constitutes a lien upon, and has the effect of an execution duly levied against, any and all property of the manufacturer, attaching at the time the beverages subject to the tax were produced, purchased or received, as the case may be, and remaining until the tax is paid or the property sold in payment thereof. The lien created by this section is paramount to all private liens or encumbrances. [Amended by 1997 c.348 §9; 2007 c.854 §7]