Oregon Statutes
§ 473.150 — Inspection of records; records to be kept for prescribed period
Oregon § 473.150
JurisdictionOregon
Vol.14
Title 37Alcoholic Liquors; Controlled Substances; Drugs
Ch. 473Wine, Cider and Malt Beverage Privilege Tax
This text of Oregon § 473.150 (Inspection of records; records to be kept for prescribed period) 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. § 473.150 (2026).
Text
(1)The Oregon Liquor and Cannabis Commission may, at any time, examine the books and records of a holder of a direct to retailer permit issued under ORS 471.274 or direct shipper permit issued under ORS 471.282 or of any manufacturer of wine, cider or malt beverages, and may appoint auditors, investigators and other employees that the commission considers necessary to enforce its powers and perform its duties under this section.
(2)Every holder of a direct to retailer permit or direct shipper permit and every manufacturer shall maintain and keep for three years all records, books and accounts required by this chapter and shall provide copies of those records, books and accounts to the commission when requested by the commission.
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Related
Legislative History
Amended by 1995 c.301 §29; 1997 c.348 §14; 2007 c.651 §4; 2021 c.180 §18; 2021 c.351 §176; 2023 c.391 §35
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 § 473.150, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/473.150.