Oregon § 473.170 Failure to pay tax or to maintain records

Oregon Statutes

§ 473.170 — Failure to pay tax or to maintain records

Oregon § 473.170

Vol.14

Title 37Alcoholic Liquors; Controlled Substances; Drugs

Ch. 473Wine, Cider and Malt Beverage Privilege Tax

This text of Oregon § 473.170 (Failure to pay tax or to maintain records) 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. § 473.170 (2026).

Text

(1)A manufacturer or a holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 may not:

(a)Fail to pay the privilege tax prescribed in ORS 473.030 and 473.035 when it is due; or

(b)Falsify the statement required by ORS 473.070.

(2)A person may not:

(a)Refuse to permit the Oregon Liquor and Cannabis Commission or any of its representatives to make an inspection of the books and records authorized by ORS 473.140 to 473.160;

(b)Fail to keep books of account prescribed by the commission or required by this chapter;

(c)Fail to preserve the books for three years for inspection of the commission; or

(d)Alter, cancel or obliterate entries in the books of account for the purpose of falsifying any record required by this chapter to b

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(1) A manufacturer or a holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 may not:
(a) Fail to pay the privilege tax prescribed in ORS 473.030 and 473.035 when it is due; or
(b) Falsify the statement required by ORS 473.070.
(2) A person may not:
(a) Refuse to permit the Oregon Liquor and Cannabis Commission or any of its representatives to make an inspection of the books and records authorized by ORS 473.140 to 473.160;
(b) Fail to keep books of account prescribed by the commission or required by this chapter;
(c) Fail to preserve the books for three years for inspection of the commission; or
(d) Alter, cancel or obliterate entries in the books of account for the purpose of falsifying any record required by this chapter to be made, maintained or preserved.