Oregon Statutes
§ 473.140 — Records to be kept by manufacturers, permit holders and purchasers
Oregon § 473.140
JurisdictionOregon
Vol.14
Title 37Alcoholic Liquors; Controlled Substances; Drugs
Ch. 473Wine, Cider and Malt Beverage Privilege Tax
This text of Oregon § 473.140 (Records to be kept by manufacturers, permit holders and purchasers) 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. § 473.140 (2026).
Text
Every manufacturer and holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 shall keep a complete and accurate record of all sales of wine, cider and malt beverages, a complete and accurate record of the number of gallons imported, produced, purchased, manufactured, brewed, fermented or delivered, and the date of importation, production, purchase, manufacturing, brewing, fermentation or delivery. The records must be in the form and contain other information as the Oregon Liquor and Cannabis Commission may prescribe. The commission, by rule or regulation, may require the delivery of statements by distributors to purchasers, with wine, cider and malt beverages, and prescribe the matters to be contained in the statements. The recor
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Related
Legislative History
Amended by 1995 c.301 §28; 1997 c.348 §11; 2021 c.180 §17; 2021 c.351 §175; 2023 c.391 §34
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 § 473.140, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/473.140.