reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.732 - Policy relating to sanitation in licensed premises.

(1) The Legislative Assembly finds and declares that the regulation of health and sanitation matters in premises licensed by the Oregon Liquor and Cannabis Commission under this chapter can best be performed by the Oregon Health Authority and the State Department of Agriculture.
(2) It is the policy of the Legislative Assembly and the intent of ORS 471.333 and 624.010 and this section that premises licensed by the Oregon Liquor and Cannabis Commission under this chapter shall be subject to the laws governing health and sanitation matters, including any applicable licensing requirements, and to the rules adopted thereunder by the authority and the department. [1979 c.236 §2; 1995 c.301 §20; 1999 c.351 §62; 2009 c.595 §962; 2021 c.351 §140]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.735 - Testing and seizure of wines.

The Oregon Liquor and Cannabis Commission shall have the power to investigate by sample or chemical analysis, the quality of all wines manufactured, imported, sold or offered for sale within this state, and to seize, confiscate and destroy all wines sold or offered for sale within this state which do not conform in all respects to the minimum standards provided for by the laws of this state. [Amended by 2021 c.351 §141]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.737 - Vermouth sales.

(1) As used in this section:
(a) "Stock keeping unit" means a product that is assigned a specific identification code, which states the type, size, brand or other inventory tracking information for the product.
(b) "Vermouth" means fortified wine that is flavored with botanicals.
(2) Notwithstanding ORS 471.230, a distillery retail outlet agent appointed under ORS 471.230 or a store established under ORS 471.750 may sell vermouth at retail for off-premises consumption as provided under this section without holding an off-premises sales license. Vermouth sold under this section must be in factory-sealed containers. A distillery retail outlet agent or store may not offer more than 20 stock keeping units of vermouth for sale under this section.
(3) A distillery retail outlet agent may sell vermouth under this section at the licensed premises of the distillery or at a location described in ORS 471.230 (2) where the agent offers tastings.
(4) Except as provided in this section, vermouth sales under this section are subject to the restrictions and requirements imposed under this chapter and Oregon Liquor and Cannabis Commission rules for retail sales of wine by an off-premises sales licensee. [2017 c.31 §2; 2021 c.351 §142]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.740 - Exclusive right of commission to handle certain liquors.

Except as provided in this chapter, the Oregon Liquor and Cannabis Commission is vested with the exclusive right to purchase, sell, have in possession for sale, import or transport alcoholic beverages. [Amended by 1953 c.120 §6; 1974 c.4 §6; 1999 c.351 §77; 2021 c.351 §143]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.745 - Fixing prices and selling liquor.

The Oregon Liquor and Cannabis Commission shall fix the prices at which alcoholic liquors containing over five percent alcohol by volume may be purchased from it, and has power to bottle, blend, rectify, manufacture or sell alcoholic liquors for itself, or for or to any person or commission within or without this state. [Amended by 1995 c.301 §88; 2021 c.351 §144]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.747 - Granulated alcohol.

(1) As used in this section, "granulated alcohol" means powders, crystals or other dry preparations designed to produce an alcoholic beverage when added to a liquid.
(2) Granulated alcohol may not be sold at retail in this state. Granulated alcohol may be sold at wholesale only for scientific, industrial, manufacturing or other purposes identified by the Oregon Liquor and Cannabis Commission under terms and conditions the commission considers appropriate to safeguard against the misuse of granulated alcohol. [2015 c.463 §2; 2021 c.351 §145]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.752 - Agent participation in programs for state employees; preference of spouse or child of deceased agent or agent with disability.

(1) An agent appointed under ORS 471.750 may participate in a health benefit plan available to state employees pursuant to ORS 243.105 to 243.285 at the expense of the agent and may participate in the state deferred compensation plan established under ORS 243.401 to 243.507. For such purposes, agents shall be considered eligible state employees.
(2) A person who is the surviving spouse or child of a deceased agent or the spouse or child of an agent of the Oregon Liquor and Cannabis Commission who has a disability shall be given preference in the appointment of a successor agent, if otherwise qualified, the spouse having greater preference. The experience of such applicant in the business operation of the deceased agent or the agent who has a disability shall be the primary consideration in determining the qualifications of the applicant. [1979 c.203 §3; 1983 c.624 §1; 1985 c.645 §4; 1997 c.179 §30; 1997 c.222 §53; 2007 c.70 §270; 2021 c.351 §147]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.754 - Commission to develop recycling education materials.

The Oregon Liquor and Cannabis Commission shall develop recycling education materials for distribution through stores established by the commission under ORS 471.750 that encourage the patrons of the store to recycle bottles sold through the stores. [1997 c.552 §34; 2021 c.351 §148]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.757 - Statement of financial interest in business of licensee.

(1) At such times as the Oregon Liquor and Cannabis Commission may prescribe and upon forms furnished by the commission, any license applicant or licensee of the commission may be required to submit a sworn statement to the commission showing the name, address and the nature and extent of the financial interest of each person, individual and corporate, having a financial interest in the business operated under the license.
(2) The commission shall review the statement and may refuse to issue a license to any license applicant, or may suspend, cancel or refuse to renew the license of any licensee, when conditions exist in relation to any person having a financial interest in the business or in the place of business which would constitute grounds for refusing to issue a license or for cancellation or suspension of a license if such person were the license applicant or licensee. However, in cases where the financial interest is held by a corporation, only the officers and directors of the corporation, any individual or combination of individuals who own a controlling financial interest in the business and any manager of the business shall be considered persons having a financial interest within the meaning of this subsection. [1963 c.369 §1; 1995 c.301 §45; 1999 c.351 §63; 2001 c.785 §9; 2021 c.351 §149]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.760 - Subpoena; oaths; depositions.

Each member of the Oregon Liquor and Cannabis Commission, or any of its authorized agents, shall, for the purposes contemplated by this chapter and ORS 474.105 and 474.115, have power to issue subpoenas, compel the attendance of witnesses, administer oaths, certify to official acts, take depositions within or without this state, as provided by law, and compel the production of pertinent books, payrolls, accounts, papers, records, documents and testimony. [Amended by 1953 c.101 §2; 2021 c.351 §150]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.765 - Procedure when person refuses to testify or produce books.

If a person in attendance before the Oregon Liquor and Cannabis Commission or a commissioner refuses, without reasonable cause, to be examined or to answer a legal and pertinent question, or to produce a book or paper when ordered so to do by the commission, the commission may apply to the judge of the circuit court of any county where such person is in attendance, upon proof by affidavit of the fact, for a rule or order returnable in not less than two nor more than five days, directing such person to show cause before the judge who made the order, or any other judge of such county, why the person should not be punished for contempt. Upon the return of such order, the judge shall examine such person under oath and the person shall be given an opportunity to be heard. If the judge determines that such person has refused, without reasonable cause or legal excuse, to be examined or to answer a legal or pertinent question, or to produce a book or paper which the person was ordered to bring or produce, the judge may forthwith punish the offender for contempt of court. [Amended by 2021 c.351 §151]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.770 - Self-incrimination as a basis for refusing to testify or produce books.

No person shall be excused from testifying or from producing any books, papers or documents in any investigation or inquiry by or upon any hearing before the Oregon Liquor and Cannabis Commission or any commissioner when ordered so to do by the commission or any of its authorized agents, upon the ground that the testimony, evidence, books, papers or documents required of the person may tend to incriminate the person or subject the person to penalty or forfeiture. No person shall be prosecuted, punished or subjected to any penalty or forfeiture for or on account of any act, transaction, matter or thing concerning which the person shall, under oath, have, by order of the commission, or a commissioner, or any of its authorized agents, testified to or produced documentary evidence of; but no person so testifying shall be exempt from prosecution or punishment for any perjury committed by the person in testimony. [Amended by 1953 c.101 §2; 2021 c.351 §152]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.775 - Service of subpoenas; regulatory specialist authority and prohibitions.

(1) The provisions of ORS 183.440 shall apply to subpoenas issued by each member of the Oregon Liquor and Cannabis Commission or any of its authorized agents.
(2) Subject to subsection (3) of this section, regulatory specialists have authority as provided under this chapter, ORS chapter 153, ORS 133.005 to 133.400, 133.450, 133.525 to 133.703, 133.721 to 133.739, 161.233, 161.242 and 161.245 and chapter 743, Oregon Laws 1971, to conduct inspections or investigations, make arrests and seizures, aid in prosecutions for offenses, issue criminal citations and citations for violations and otherwise enforce this chapter, ORS 474.005 to 474.095 and 474.115, commission rules and any other laws of this state that the commission considers related to alcoholic liquor, including but not limited to:
(a) Laws regarding the production, processing, manufacture, importation, transportation, possession, distribution, sale or consumption of alcoholic beverages;
(b) The manufacture or use of false identification; or
(c) The entry of premises licensed to sell alcoholic liquor.
(3) A regulatory specialist may not:
(a) Be sworn in as a federal law enforcement official and act in that capacity while performing duties under subsection (2) of this section; or
(b) Carry a firearm. [Amended by 1953 c.101 §2; 1971 c.734 §68; 2012 c.54 §5; 2015 c.614 §164; 2016 c.24 §20; 2017 c.21 §110; 2017 c.476 §15; 2017 c.613 §28; 2020 s.s.2 c.3 §15; 2021 c.351 §153]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 471 - Alcoholic Liquors Generally › Section 471.802 - Wine label designation of American viticultural area; rules.

(1) As used in this section, "American viticultural area" means a delimited grape growing region approved under 27 C.F.R. part 9.
(2) If the appellation of origin on a wine label is an American viticultural area that is wholly or partially within the boundaries of a larger American viticultural area, the Oregon Liquor and Cannabis Commission may require that the wine label also identify the larger American viticultural area. If the commission requires that the wine label identify the larger American viticultural area, the area must be identified in letters:
(a) At least two millimeters high if the wine container is more than 187 milliliters in volume; or
(b) At least one millimeter high if the wine container is 187 milliliters or less in volume.
(3) Subsection (2) of this section does not require that the name of the larger American viticultural area:
(a) Be included in or near the appellation of origin; or
(b) Be in the same size or font as the appellation of origin.
(4) The commission shall adopt rules specifying any American viticultural areas for which the wine labeling requirement in subsection (2) of this section is applicable. The commission shall, at a minimum, adopt rules to require American viticultural areas that are wholly or partially within the boundaries of the Willamette Valley viticultural area to identify the Willamette Valley viticultural area on the label. For all other areas, the commission shall solicit and consider recommendations by Oregon winemaking industry associations that are associated with an American viticultural area before determining whether the area should be included for purposes of the wine labeling requirement in subsection (2) of this section.
(5) Except as provided in this subsection, an American viticultural area may not appear on a wine label in a manner that resembles all or part of a brand name or appear in lettering that is larger or more prominent than the brand name. This subsection does not apply if the brand name stating or implying an American viticultural area has been in continuous use as a brand name since December 31, 2017, and prior to December 31, 2017, was:
(a) Used in conformance with commission standards;
(b) Subject to a federal trademark registration for wine under United States Patent and Trademark Office Class 33; and
(c) Sold in interstate commerce.
(6) The commission may adopt rules to impose additional wine labeling requirements that the commission deems appropriate. The commission may make a wine labeling requirement applicable to wines produced in some or all of the American viticultural areas in this state. [2019 c.425 §2; 2021 c.351 §157]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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 at the rate of $2.60 per barrel of 31 gallons of cider is imposed upon the privilege of engaging in business as:
(a) A manufacturer or as an importing distributor of cider;
(b) The holder of a direct to retailer permit issued under ORS 471.274 for all cider sold and transported by the holder to the holder of a license issued under ORS 471.175, 471.178, 471.186, 471.190 or 471.200; and
(c) The holder of a direct shipper permit issued under ORS 471.282 for all cider sold and delivered directly to an Oregon resident.
(2) Notwithstanding subsection (1) of this section or any other provision of law, the taxation of the manufacturing, distribution, transportation or delivery of cider shall be at a rate that is not less than the rate imposed for the privilege of manufacturing, distributing, transporting or delivering of 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)(a) The tax imposed by this section shall be measured by the volume of cider:
(A) Produced, purchased or received by any manufacturer;
(B) Transported by the holder of a direct to retailer permit issued under ORS 471.274 to the holder of a license issued under ORS 471.175, 471.178, 471.186, 471.190 or 471.200; and
(C) Delivered by the holder of a direct shipper permit issued under ORS 471.282 directly to an Oregon resident.
(b) 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; 2023 c.391 §22]
2023 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.
2023 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, the holder of a direct to retailer permit issued under ORS 471.274 for wines sold and transported to a holder of a license issued under ORS 471.175, 471.178, 471.186, 471.190 or 471.200 or the holder of a direct to shipper permit issued under ORS 471.282 for wines sold and delivered directly to an Oregon resident, for the qualified marketing activity expenditures made by the manufacturer, importing distributor or permit holder 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 or permit holder described in subsection (2) of this section 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 or the permit holder described in subsection (2) of this section 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 or permit holder described in subsection (2) of this section that wishes to claim the credit allowed under this section shall submit with the manufacturer’s, importing distributor’s or permit holder’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; 2023 c.391 §25]
2023 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]
2023 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 or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282, 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 or holder of a permit described in subsection (1) of this section subject to the tax imposed under ORS 473.030 or 473.035 if the commission, in its discretion, determines that the manufacturer or permit holder 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 or holder of a permit described in subsection (1) of this section 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; 2023 c.391 §26]
2023 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 the total tax liability under ORS 473.030 (1) of a manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 in the previous calendar year was less than $1,000, the manufacturer or permit holder may deposit with the Oregon Liquor and Cannabis Commission an amount in cash equal to the manufacturer’s or permit holder’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 the actual tax liability under ORS 473.030 (1) of a manufacturer or holder of a permit described in subsection (1) of this section is less than the amount deposited under subsection (1) of this section, the manufacturer or permit holder may request that the commission refund the excess funds or may apply those funds toward the manufacturer’s or permit holder’s tax liability under ORS 473.030 (1) for the next calendar year.
(3) If the actual tax liability under ORS 473.030 (1) of a manufacturer or holder of a permit described in subsection (1) of this section is greater than the amount deposited under subsection (1) of this section, the manufacturer or permit holder 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 direct to retailer 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; 2023 c.391 §27]
2023 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 or permit holders as to quantities produced, transported or delivered; circumstances when annual reporting allowed; electronic means; rules.

(1) On or before the 20th day of each month:
(a) 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.
(b) Every holder of a direct to retailer permit issued under ORS 471.274 shall file with the commission a statement of the quantity of wine, cider and malt beverages the holder transported to the holder of a license issued under ORS 471.175, 471.178, 471.186, 471.190 or 471.200 during the preceding calendar month.
(c) Every holder of a direct shipper permit issued under ORS 471.282 shall file with the commission a statement of the quantity of wine, cider and malt beverages the holder delivered directly to an Oregon resident during the preceding three calendar months.
(2) Notwithstanding subsection (1) of this section, a manufacturer of wine, the holder of a direct to retailer permit or the holder of a direct shipper permit 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, the holder of a direct to retailer permit or the holder of a direct shipper permit 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, the holder of a direct to retailer permit or the holder of a direct shipper permit 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, importing distributors, holders of direct to retailer permits and holders of direct shipper permits 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; 2023 c.391 §23]
2023 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 or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 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 or permit holder and assess the privilege tax thereon. The manufacturer or permit holder 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; 2023 c.391 §28]
2023 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 privilege 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 or the holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282, 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; 2023 c.391 §29]
2023 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 or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 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 or holder of a permit described in subsection (1) of this section 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 or permit holder at the last-known residence or place of business of the manufacturer or permit holder 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 or permit holder 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; 2023 c.391 §30]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax › Section 473.110 - Sale of property; disposal of proceeds.

At the sale, the property shall be sold by the Oregon Liquor and Cannabis Commission or by its duly authorized agent in accordance with law and the notice. The commission shall deliver to the purchaser a bill of sale for the personal property, and a deed for any real property so sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized under ORS 473.100 may be left at the place of sale at the risk of the manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282. If upon any such sale, the money received exceeds the amount of all privilege taxes, penalties and costs due the state from the manufacturer or permit holder, the excess shall be returned to the manufacturer, and a receipt therefor obtained. However, if any person having an interest in or lien upon the property has filed with the commission, prior to the sale, notice of interest or lien, the commission shall withhold any such excess pending a determination of the rights of the respective parties thereto by a court of competent jurisdiction. If the receipt of the manufacturer or permit holder is not available, the commission shall deposit such excess money with the State Treasurer, as trustee for the owner, subject to the order of the manufacturer or permit holder or, the heirs, successors or assigns of the manufacturer or permit holder. [Amended by 2021 c.351 §172; 2023 c.391 §31]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax › Section 473.120 - Collection of sums due state; remedies cumulative.

(1) The Oregon Liquor and Cannabis Commission shall immediately transmit notice of the delinquency mentioned in ORS 473.100 to the Attorney General. The Attorney General shall at once proceed to collect all sums due to the state from the manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 under this chapter by bringing suit against the necessary parties to effect forfeiture of the bonds of the manufacturer or permit holder, reducing any deficiency to judgment against the manufacturer or permit holder.
(2) The remedies of the state provided in ORS 473.090 to 473.120 are cumulative and no action taken by the commission or Attorney General constitutes an election on the part of the state or any of its officers to pursue one remedy to the exclusion of any other remedy provided in this chapter. [Amended by 2021 c.351 §173; 2023 c.391 §32]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax › Section 473.130 - Estimate by commission as prima facie evidence.

In any suit brought to enforce the rights of the state, the assessment made by the Oregon Liquor and Cannabis Commission under ORS 473.080, or a copy of so much thereof as is applicable in such suit, duly certified by the commission and showing unpaid privilege taxes assessed against any manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or direct shipper permit issued under ORS 471.282, is prima facie evidence:
(1) Of the assessment of the privilege tax and the delinquency thereof.
(2) Of the amount of the privilege tax, interest, penalties and costs due and unpaid to the state.
(3) That the manufacturer or permit holder is indebted to this state in the amount of such privilege tax, interest and penalties therein appearing unpaid.
(4) That the law relating to assessment and levy of such privilege tax has been fully complied with by all persons required to perform administrative duties under this chapter. [Amended by 2021 c.351 §174; 2023 c.391 §33]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax › Section 473.140 - Records to be kept by manufacturers, permit holders and purchasers.

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 records and statements must be preserved by the distributor and the purchaser respectively, for a period of three years, and must be offered for inspection at any time upon oral or written demand by the commission or its duly authorized agents. [Amended by 1995 c.301 §28; 1997 c.348 §11; 2021 c.180 §17; 2021 c.351 §175; 2023 c.391 §34]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax › Section 473.150 - Inspection of records; records to be kept for prescribed period.

(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. [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]
2023 Oregon Revised Statutes › Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources › Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax › Section 473.160 - Records to be kept by persons transporting wine, cider or malt beverage.

Every person transporting wine, cider or malt beverages within this state, whether such transportation originates within or without this state, shall keep a true and accurate record of wine, cider or malt beverages transported. The record shall include ingredients which may be used in the manufacture, production, brewing or fermentation of the wine, cider or malt beverages, showing such facts with relation to those beverages, their ingredients and their transportation, as the Oregon Liquor and Cannabis Commission may require. The records shall be open to inspection by the representative of the commission at any time. The commission may require from any such person sworn returns of all or any part of the information shown by the records. [Amended by 1995 c.301 §30; 1997 c.348 §12; 2021 c.351 §177]