Oregon Statutes
§ 473.110 — Sale of property; disposal of proceeds
Oregon § 473.110
JurisdictionOregon
Vol.14
Title 37Alcoholic Liquors; Controlled Substances; Drugs
Ch. 473Wine, Cider and Malt Beverage Privilege Tax
This text of Oregon § 473.110 (Sale of property; disposal of proceeds) 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. § 473.110 (2026).
Text
At the sale, the property shall be sold by the Oregon Liquor and Cannabis Commission or by its duly authorized agent in accordance with law and the notice. The commission shall deliver to the purchaser a bill of sale for the personal property, and a deed for any real property so sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized under ORS 473.100 may be left at the place of sale at the risk of the manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282. If upon any such sale, the money received exceeds the amount of all privilege taxes, penalties and costs due the state from the manufacturer or permit holder, the excess shall be returned to the manufacturer, and a
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Related
Legislative History
Amended by 2021 c.351 §172; 2023 c.391 §31
Nearby Sections
15
§ 473.005
Definitions for chapter§ 473.010
§ 473.010§ 473.015
Definition of “cider.”§ 473.030
Tax on wines and malt beverages§ 473.035
Tax on cider§ 473.040
§ 473.040§ 473.045
Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment§ 473.047
Marketing activity tax credit; rules§ 473.050
When privilege tax not imposed§ 473.057
§ 473.057Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 473.110, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/473.110.