Oregon § 473.130 Estimate by commission as prima facie evidence

Oregon Statutes

§ 473.130 — Estimate by commission as prima facie evidence

Oregon § 473.130

Vol.14

Title 37Alcoholic Liquors; Controlled Substances; Drugs

Ch. 473Wine, Cider and Malt Beverage Privilege Tax

This text of Oregon § 473.130 (Estimate by commission as prima facie evidence) 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. § 473.130 (2026).

Text

In any suit brought to enforce the rights of the state, the assessment made by the Oregon Liquor and Cannabis Commission under ORS 473.080, or a copy of so much thereof as is applicable in such suit, duly certified by the commission and showing unpaid privilege taxes assessed against any manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or direct shipper permit issued under ORS 471.282, is prima facie evidence:

(1)Of the assessment of the privilege tax and the delinquency thereof.

(2)Of the amount of the privilege tax, interest, penalties and costs due and unpaid to the state.

(3)That the manufacturer or permit holder is indebted to this state in the amount of such privilege tax, interest and penalties therein appearing unpaid.

(4)That the law relating to a

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In any suit brought to enforce the rights of the state, the assessment made by the Oregon Liquor and Cannabis Commission under ORS 473.080, or a copy of so much thereof as is applicable in such suit, duly certified by the commission and showing unpaid privilege taxes assessed against any manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or direct shipper permit issued under ORS 471.282, is prima facie evidence:
(1) Of the assessment of the privilege tax and the delinquency thereof.
(2) Of the amount of the privilege tax, interest, penalties and costs due and unpaid to the state.
(3) That the manufacturer or permit holder is indebted to this state in the amount of such privilege tax, interest and penalties therein appearing unpaid.
(4) That the law relating to assessment and levy of such privilege tax has been fully complied with by all persons required to perform administrative duties under this chapter.