Oregon § 473.090 Lien created by privilege tax

Oregon Statutes

§ 473.090 — Lien created by privilege tax

Oregon § 473.090

Vol.14

Title 37Alcoholic Liquors; Controlled Substances; Drugs

Ch. 473Wine, Cider and Malt Beverage Privilege Tax

This text of Oregon § 473.090 (Lien created by privilege tax) 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. § 473.090 (2026).

Text

The privilege tax required to be paid by ORS 473.030 and 473.035 constitutes a lien upon, and has the effect of an execution duly levied against, any and all property of the manufacturer or the holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282, 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.

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The privilege tax required to be paid by ORS 473.030 and 473.035 constitutes a lien upon, and has the effect of an execution duly levied against, any and all property of the manufacturer or the holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282, 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.