2015 ORS 576.771¹
Payment of tax
  • delayed payment
  • records
  • inspections and audits

(1) If a person selling or providing grape product to a winery performs part of the processing function of a winery, the person shall report the sale or provision of the grape product and pay the tax imposed under ORS 473.045 (Tax on sale or use of agricultural products used by wineries) (5).

(2) A person or winery required to pay a tax under ORS 473.045 (Tax on sale or use of agricultural products used by wineries) (5) shall keep accurate records sufficient to enable the Oregon Liquor Control Commission to determine by inspection and audit the accuracy of the taxes paid or due the Oregon Wine Board and of reports made or due to the commission.

(3) The commission or a designee of the commission may inspect and audit the records referred to in subsection (2) of this section for the purpose referred to in subsection (2) of this section.

(4) A person or winery may not refuse to permit an inspection and audit under subsection (3) of this section during business hours.

(5) In addition to the penalties prescribed in ORS 473.992 (Penalty upon failure to pay agricultural products tax), a person or winery that delays transmittal of tax payments under ORS 473.045 (Tax on sale or use of agricultural products used by wineries) (5) beyond the due date specified in ORS 473.045 (Tax on sale or use of agricultural products used by wineries) shall pay five percent of the overdue amount for the first full or partial month of delay and one percent of the overdue amount for each full or partial month of delay thereafter.

(6) If a winery willfully refuses to turn over tax moneys withheld under ORS 473.045 (Tax on sale or use of agricultural products used by wineries) (5), the winery shall pay an additional amount equal to twice the amount of the tax moneys not turned over. [2003 c.797 §8]


1 Legislative Counsel Committee, CHAPTER 576—Agricultural Marketing Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors576.­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.