Oregon Code — 473
Browse 26 sections in division 473 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 473.005. Definitions for chapter
- § 473.015. Definition of cider
- § 473.020. Administration of chapter by commission
- § 473.030. Tax on wines and malt beverages
- § 473.035. Tax on cider
- § 473.045. Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment
- § 473.046. Exemption for grapes used for wine produced in certain viticultural areas
- § 473.047. Marketing activity tax credit; rules
- § 473.050. When privilege tax not imposed
- § 473.060. Payment of taxes; refunds; interest or penalty; appeal
- § 473.065. Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond
- § 473.070. Statements by manufacturers or permit holders as to quantities produced, transported or delivered; circumstances when annual reporting allowed; electronic means; rules
- § 473.080. Estimate by commission when statement not filed or false statement filed
- § 473.090. Lien created by privilege tax
- § 473.100. Seizure of property; notice of sale
- § 473.110. Sale of property; disposal of proceeds
- § 473.120. Collection of sums due state; remedies cumulative
- § 473.130. Estimate by commission as prima facie evidence
- § 473.140. Records to be kept by manufacturers, permit holders and purchasers
- § 473.150. Inspection of records; records to be kept for prescribed period
- § 473.160. Records to be kept by persons transporting wine, cider or malt beverage
- § 473.170. Failure to pay tax or to maintain records
- § 473.180. Applicability to interstate and foreign commerce
- § 473.190. State has exclusive right to tax liquor
- § 473.990. Penalties
- § 473.992. Penalty upon failure to pay agricultural products tax