Oregon Statutes 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]