Oregon § 473.080 Estimate by commission when statement not filed or false statement filed

Oregon Statutes

§ 473.080 — Estimate by commission when statement not filed or false statement filed

Oregon § 473.080

Vol.14

Title 37Alcoholic Liquors; Controlled Substances; Drugs

Ch. 473Wine, Cider and Malt Beverage Privilege Tax

This text of Oregon § 473.080 (Estimate by commission when statement not filed or false statement filed) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 473.080 (2026).

Text

If any manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 fails, neglects or refuses to file a statement required by ORS 473.070 or files a false statement, the Oregon Liquor and Cannabis Commission shall estimate the amount of wine, cider and malt beverages produced, purchased or received by the manufacturer or permit holder and assess the privilege tax thereon. The manufacturer or permit holder shall be estopped from complaining of the amount so estimated.

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If any manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 fails, neglects or refuses to file a statement required by ORS 473.070 or files a false statement, the Oregon Liquor and Cannabis Commission shall estimate the amount of wine, cider and malt beverages produced, purchased or received by the manufacturer or permit holder and assess the privilege tax thereon. The manufacturer or permit holder shall be estopped from complaining of the amount so estimated.