Oregon Statutes 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:
Terms Used In Oregon Statutes 473.130
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
(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]