ORS 473.992¹
Penalty upon failure to pay agricultural products tax

Failure to pay a tax under ORS 473.045 (Tax on sale or use of agricultural products used by wineries) (5) is a Class C misdemeanor. [2003 c.797 §9; 2011 c.597 §216]

Note: 473.992 (Penalty upon failure to pay agricultural products tax) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 473 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.


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