reglab/housing_qa huggingface dataset:
OR Rev Stat § 471.790 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 471 - Alcoholic Liquors Generally|Section 471.790 - Commissioners not liable for official acts; commission funds entitled to priority.

No member of the Oregon Liquor and Cannabis Commission may be sued for doing or omitting to do any act in the performance of duties as prescribed in the Liquor Control Act. No member of the commission personally shall be liable for any loss caused by the default or failure of the depository of funds of the commission. All funds of the commission deposited in any bank or trust company are entitled to priority of payment as public funds of the state, if the commission funds are only kept in depositories designated by the State Treasurer and under security of the same character required by law for depositories of state funds. [Amended by 2021 c.351 §154]
OR Rev Stat § 471.795 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 471 - Alcoholic Liquors Generally|Section 471.795 - Purchase and use of liquor by member or employee of commission.

No provision of the Liquor Control Act prevents any member or employee of the Oregon Liquor and Cannabis Commission from purchasing and keeping in possession, for the personal use of self or members of the family of the member or employee, any alcoholic liquor in the same manner as it may be purchased or kept by any other person under that statute. [Amended by 2021 c.351 §155]
OR Rev Stat § 471.800 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 471 - Alcoholic Liquors Generally|Section 471.800 - Restrictions on out-of-state wine; imposition.

If by the laws of another state or by the rules and regulations of any administrative body or authorized agency thereof or therein, market restrictions are imposed that prevent or tend to prevent the sale of wine manufactured in Oregon in free and unrestricted competition with like kinds of wine manufactured in such other state, the Oregon Liquor and Cannabis Commission is authorized and directed to impose similar restrictions in Oregon upon such wine manufactured in such other state and offered for sale in Oregon. [Amended by 2021 c.351 §156]
OR Rev Stat § 471.817 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 471 - Alcoholic Liquors Generally|Section 471.817 - Alternative transportation organization to report annually.

Each nonprofit organization formed by licensees to provide alternative transportation for patrons of the licensees shall report annually to the Oregon Liquor and Cannabis Commission. The commission may acknowledge receipt of the notice and shall keep a list of such organizations that have given notice. The commission shall provide information to the Department of Revenue on request for purposes of sections 2 and 4, chapter 700, Oregon Laws 1985. [1985 c.700 §6; 2021 c.351 §160]
OR Rev Stat § 471.990 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 471 - Alcoholic Liquors Generally|Section 471.990 - Penalties.

(1) Except where other punishment is specifically provided for, violation of any provision of this chapter and ORS 474.105 and 474.115 is a Class A misdemeanor. (2) A second or subsequent violation of ORS 471.440 is a Class C felony. (3) Subject to ORS 153.022, violation of any regulation promulgated under ORS 471.730 (5) is a Class C violation. [Amended by 1953 c.120 §6; 1963 c.93 §6; 1987 c.320 §236; 1999 c.1051 §187; 2011 c.597 §214]
OR Rev Stat § 472.110 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 472 - (Former Provisions)|Section 472.110

[1953 c.176 §6; 1955 c.434 §1; 1957 c.223 §3; 1961 c.348 §1; 1965 c.280 §4; 1965 c.284 §3; 1973 c.395 §6; 1979 c.881 §1; 1981 c.340 §1; 1981 c.585 §1; 1983 c.625 §1; 1993 c.80 §1; 1993 c.144 §3; 1993 c.169 §1; 1995 c.301 §21a; renumbered 472.100 in 1995]
OR Rev Stat § 473.005 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.005 - Definitions for chapter.

The definitions provided by ORS 471.001 apply to this chapter. [1995 c.301 §6]
OR Rev Stat § 473.015 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.015 - Definition of "cider."

For the purposes of this chapter, "cider" means an alcoholic beverage made from the fermentation of the juice of apples or pears that contains not less than one-half of one percent and not more than 8.5 percent of alcohol by volume, including, but not limited to, flavored, sparkling, carbonated or fortified cider. [1995 c.301 §10; 1997 c.348 §1; 1999 c.351 §78; 2017 c.202 §3; 2021 c.596 §6]
OR Rev Stat § 473.020 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.020 - Administration of chapter by commission.

The Oregon Liquor and Cannabis Commission shall administer this chapter, and shall prescribe forms and make such rules and regulations as it deems necessary to enforce its provisions. [Amended by 2021 c.351 §161]
OR Rev Stat § 473.030 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.030 - Tax on wines and malt beverages.

(1) A tax is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of malt beverages at the rate of $2.60 per barrel of 31 gallons on all such beverages. (2) A tax is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of wines at the rate of 65 cents per gallon on all such beverages. (3) In addition to the tax imposed by subsection (2) of this section, a manufacturer or an importing distributor of wines containing more than 16 percent alcohol by volume shall be taxed at the rate of 10 cents per gallon. (4) In addition to the taxes imposed by subsections (2) and (3) of this section, a manufacturer or an importing distributor of wines shall be taxed at the rate of two cents per gallon. Notwithstanding any other provision of law, all moneys collected by the Oregon Liquor and Cannabis Commission pursuant to this subsection shall be paid into the account established by the Oregon Wine Board under ORS 182.470. (5) The rates of tax imposed by this section upon malt beverages apply proportionately to quantities in containers of less capacity than those quantities specified in this section. (6) The taxes imposed by this section shall be measured by the volume of wine or malt beverages produced, purchased or received by any manufacturer. If the wine or malt beverage remains unsold and in the possession of the producer at the plant where it was produced, no tax imposed or levied by this section is required to be paid until the wine or malt beverage has become sufficiently aged for marketing at retail, but this subsection shall not be construed so as to alter or affect any provision of this chapter relating to tax liens or the filing of statements. [Amended by 1974 c.4 §9; 1975 c.424 §3; 1977 c.856 §19; 1983 c.651 §9; 1987 c.608 §3; 1995 c.301 §23; 1997 c.249 §176; 1999 c.351 §79; 2003 c.797 §22; 2021 c.180 §16; 2021 c.351 §162]
OR Rev Stat § 473.035 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.035 - Tax on cider.

(1) A tax is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of cider at the rate of $2.60 per barrel of 31 gallons on all such beverages. (2) Notwithstanding subsection (1) of this section or any other provision of law, the taxation of the manufacturing or distribution of cider shall be at a rate that is not less than the rate imposed for the privilege of manufacturing or distributing malt beverages under ORS 473.030 (1). (3) The rate of tax imposed by this section shall apply proportionately to quantities in containers of less capacity than those quantities specified in this section. (4) The tax imposed by this section shall be measured by the volume of cider produced, purchased or received by any manufacturer. If the cider remains unsold and in the possession of the producer at the plant where it was produced, no tax imposed or levied by this section is required to be paid until the cider has become sufficiently aged for marketing at retail, but this subsection shall not be construed so as to alter or affect any provision of this chapter relating to tax liens or the filing of statements. [1997 c.348 §3]
OR Rev Stat § 473.046 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.046 - Exemption for grapes used for wine produced in certain viticultural areas.

A purchase of vinifera or hybrid grapes harvested in this state is exempt from the tax under ORS 473.045 (5) levied and assessed against wineries purchasing grape products, if the grapes are used for wine that: (1) Is produced within a federally approved American viticultural area located partially within this state; and (2) Does not use Oregon designations or use an American viticultural area located wholly within Oregon on its label or packaging or in its advertising or marketing. [2019 c.542 §3] Note: 473.046 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 473 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 473.047 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.047 - Marketing activity tax credit; rules.

(1) As used in this section, "qualified marketing activity" means marketing activity: (a) That promotes the sale of wine or wine products; (b) That does not promote specific brands of wine or wine products or exclusively promote the products of any particular winery; and (c) That has been approved by the Oregon Wine Board. (2) A credit against the privilege tax otherwise due under ORS 473.030 (2) is allowed to a manufacturer or importing distributor of wine for the qualified marketing activity expenditures made by the manufacturer or importing distributor in the calendar year prior to the year for which the credit is claimed. (3) The credit allowed under this section shall be 28 percent of the sum of the following: (a) One hundred percent of the cost of qualified marketing activity to the extent that the cost of the activity does not exceed the amount of taxes the manufacturer or importing distributor of wine owed under ORS 473.030 (2) on the first 40,000 gallons, or 151,000 liters, of wine sold annually in Oregon; and (b) Twenty-five percent of the tax owed under ORS 473.030 (2) for qualified marketing activity on wine sales above 40,000 gallons, or 151,000 liters, of wine sold annually in Oregon. (4) The credit allowed under this section may not exceed the tax liability of the manufacturer or importing distributor of wine under ORS 473.030 (2) for the calendar year following the year in which qualified marketing activity occurred. (5) A manufacturer or importing distributor of wine that wishes to claim the credit allowed under this section shall submit with the manufacturer’s or importing distributor’s tax return form a certificate issued by the board verifying that the marketing activity was a qualified marketing activity. The credit shall be claimed on the form and include the information required by the Oregon Liquor and Cannabis Commission by rule. (6) The credit shall be claimed against the taxes reported on the return filed under ORS 473.060 for each month in the calendar year following the year in which the qualified marketing activity occurred, until the credit is completely used or the year ends, whichever occurs first. (7) The board shall by rule further define, consistent with the definition in subsection (1) of this section, the marketing activities that constitute qualified marketing activity. [2001 c.971 §2; 2003 c.797 §24; 2021 c.351 §165]
OR Rev Stat § 473.050 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.050 - When privilege tax not imposed.

In computing any privilege tax imposed by ORS 473.030 or 473.035: (1) No malt beverage, cider or wine is subject to tax more than once. (2) No tax shall be levied, collected or imposed upon any malt beverage, cider or wine sold to the Oregon Liquor and Cannabis Commission or exported from the state. (3) No tax shall be levied, collected or imposed upon any malt beverage given away and consumed on the licensed premises of a brewery licensee, or sold to or by a voluntary nonincorporated organization of army, air corps or navy personnel operating a place for the sale of goods pursuant to regulations promulgated by the proper authority of each such service. (4) No tax shall be levied, collected or imposed upon any malt beverage, cider or wine determined by the commission to be unfit for human consumption or unsalable. (5) No tax shall be levied, collected or imposed upon the first 40,000 gallons, or 151,000 liters, of wine sold annually in Oregon from a United States manufacturer of wines producing less than 100,000 gallons, or 379,000 liters, annually. [Amended by 1971 c.158 §1; 1977 c.856 §20; 1981 c.199 §4; 1983 c.651 §7; 1995 c.301 §24; 1997 c.348 §5; 2007 c.854 §5; 2021 c.351 §166]
OR Rev Stat § 473.060 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.060 - Payment of taxes; refunds; interest or penalty; appeal.

(1) The privilege taxes imposed by ORS 473.030 and 473.035 shall be paid to the Oregon Liquor and Cannabis Commission. The taxes covering the periods for which statements are required to be rendered by ORS 473.070 shall be paid before the time for filing such statements expires or, as concerns wines, on or before the 20th day of the month after such wines have been withdrawn from federal bond. If not so paid, a penalty of 10 percent and interest at the rate of one percent a month or fraction of a month shall be added and collected. The commission may refund any tax payment imposed upon or paid in error by any licensee, and may waive the collection or refund the payment of any tax imposed and collected on wine, cider or malt beverages subsequently exported from this state, sold to a federal instrumentality or to the commission, or determined by the commission to be unfit for human consumption or unsalable. (2) The commission may waive any interest or penalty assessed to a manufacturer subject to the tax imposed under ORS 473.030 or 473.035 if the commission, in its discretion, determines that the manufacturer has made a good faith attempt to comply with the requirements of this chapter. (3) Except in the case of fraud, the commission may not assess any interest or penalty on any tax due under ORS 473.030 or 473.035 following the expiration of 36 months from the date on which was filed the statement required under ORS 473.070 reporting the quantity of wine, cider or malt beverages upon which the tax is due. (4) A manufacturer may appeal a tax imposed under ORS 473.030 or 473.035 in the manner of a contested case under ORS chapter 183. [Amended by 1955 c.241 §1; 1971 c.158 §2; 1981 c.199 §5; 1995 c.301 §25; 1997 c.348 §6; 1999 c.145 §1; 2007 c.854 §6; 2021 c.351 §167]
OR Rev Stat § 473.065 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.065 - Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond.

(1) If a manufacturer’s total tax liability under ORS 473.030 (1) in the previous calendar year was less than $1,000, the manufacturer may deposit with the Oregon Liquor and Cannabis Commission an amount in cash equal to the manufacturer’s total tax liability under ORS 473.030 (1) for the previous calendar year in lieu of the bond required by ORS 471.155 (1). (2) If a manufacturer’s actual tax liability under ORS 473.030 (1) is less than the amount deposited under subsection (1) of this section, the manufacturer may request that the commission refund the excess funds or may apply those funds toward the manufacturer’s tax liability under ORS 473.030 (1) for the next calendar year. (3) If a manufacturer’s actual tax liability under ORS 473.030 (1) is greater than the amount deposited under subsection (1) of this section, the manufacturer shall pay to the commission the additional amount owed in the manner required under ORS 473.060. (4) Unless the commission determines that a winery, grower sales privilege or warehouse licensee or direct shipper or wine self-distribution permit holder presents an unusual risk for nonpayment of any license fees, privilege taxes, agricultural products taxes or other tax, penalty or interest imposed under this chapter or ORS chapter 471, the commission shall waive the bond required under ORS 471.155 (1) for the licensee or permit holder if: (a) The licensee or permit holder was not liable for a privilege tax under this chapter in the immediately preceding calendar year and does not expect to be liable for a privilege tax under this chapter in the current calendar year; or (b) The licensee or permit holder of a business established during the current calendar year does not expect to be liable for a privilege tax under this chapter in the current calendar year. As used in this paragraph, "business" means: (A) A winery. (B) A business operated pursuant to a license issued under ORS 471.227. (C) A warehouse. (D) A business operated pursuant to a permit issued under ORS 471.274. (E) A business operated pursuant to a permit issued under ORS 471.282. [2005 c.632 §2; 2007 c.637 §2; 2009 c.330 §1; 2021 c.351 §168]
OR Rev Stat § 473.070 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.070 - Statements by manufacturers as to quantities produced; circumstances when annual reporting allowed; electronic methods; rules.

(1) On or before the 20th day of each month, every manufacturer shall file with the Oregon Liquor and Cannabis Commission a statement of the quantity of wine, cider and malt beverages produced, purchased or received by the manufacturer during the preceding calendar month. (2) Notwithstanding subsection (1) of this section, a manufacturer of wine that was not liable for a privilege tax under this chapter in the prior calendar year and that does not expect to be liable for a privilege tax under this chapter in the current calendar year, or a manufacturer of wine that is newly established during the current calendar year and that does not expect to be liable for a privilege tax under this chapter in the current calendar year, may file a single annual statement of the quantity of wine produced, purchased or received by the manufacturer during the current calendar year. The annual statement shall be filed with the commission on or before January 20 of the following year. (3) The commission shall by rule establish procedures that allow manufacturers or importing distributors to use electronic means to: (a) File statements required under this section; and (b) Pay privilege taxes imposed by ORS 473.030 and 473.035. [Amended by 1967 c.52 §1; 1981 c.199 §6; 1995 c.301 §26; 1997 c.348 §7; 2005 c.177 §1; 2017 c.382 §1; 2021 c.351 §169]
OR Rev Stat § 473.080 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.080 - Estimate by commission when statement not filed or false statement filed.

If any manufacturer fails, neglects or refuses to file a statement required by ORS 473.070 or files a false statement, the Oregon Liquor and Cannabis Commission shall estimate the amount of wine, cider and malt beverages produced, purchased or received by the manufacturer and assess the privilege tax thereon. The manufacturer shall be estopped from complaining of the amount so estimated. [Amended by 1967 c.52 §2; 1995 c.301 §27; 1997 c.348 §8; 2021 c.351 §170]
OR Rev Stat § 473.090 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.090 - Lien created by the tax.

The privilege tax required to be paid by ORS 473.030 and 473.035 constitutes a lien upon, and has the effect of an execution duly levied against, any and all property of the manufacturer, attaching at the time the beverages subject to the tax were produced, purchased or received, as the case may be, and remaining until the tax is paid or the property sold in payment thereof. The lien created by this section is paramount to all private liens or encumbrances. [Amended by 1997 c.348 §9; 2007 c.854 §7]
OR Rev Stat § 473.100 (2021)
2021 Oregon Revised Statutes|Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources|Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax|Section 473.100 - Seizure of property; notice of sale.

(1) Whenever any manufacturer is delinquent in the payment of the privilege tax provided for in ORS 473.030 and 473.035, the Oregon Liquor and Cannabis Commission or its duly authorized representative shall seize any property subject to the tax and sell, at public auction, property so seized, or a sufficient portion thereof to pay the privilege tax due, together with any penalties imposed under ORS 473.060 for such delinquency and all costs incurred on account of the seizure and sale. (2) Written notice of the intended sale and the time and place thereof, shall be given to such delinquent manufacturer and to all persons appearing of record to have an interest in the property, at least 10 days before the date set for the sale. The notice shall be enclosed in an envelope addressed to the manufacturer at the last-known residence or place of business of the manufacturer in this state, if any; and in the case of any person appearing of record to have an interest in such property, addressed to such person at the last-known place of residence of the person, if any. The envelope shall be deposited in the United States mail, postage prepaid. In addition, notice shall be published for at least 10 days before the date set for such sale, in a newspaper of general circulation published in the county in which the property seized is to be sold. If there is no newspaper of general circulation in such county, the notice shall be posted in three public places in such county for the 10-day period. The notice shall contain a description of the property to be sold, a statement of the amount of the privilege taxes, penalties and costs, the name of the manufacturer and the further statement that, unless the privilege taxes, penalties and costs are paid on or before the time fixed in the notice for the sale, the property, or so much thereof as may be necessary, will be sold in accordance with law and the notice. [Amended by 1997 c.348 §10; 2007 c.854 §8; 2021 c.351 §171]