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]

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