§ 473.005 Definitions for chapter
§ 473.015 Definition of cider
§ 473.020 Administration of chapter by commission
§ 473.030 Tax on wines and malt beverages
§ 473.035 Tax on cider
§ 473.045 Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment
§ 473.046 Exemption for grapes used for wine produced in certain viticultural areas
§ 473.047 Marketing activity tax credit; rules
§ 473.050 When privilege tax not imposed
§ 473.060 Payment of taxes; refunds; interest or penalty; appeal
§ 473.065 Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond
§ 473.070 Statements by manufacturers or permit holders as to quantities produced, transported or delivered; circumstances when annual reporting allowed; electronic means; rules
§ 473.080 Estimate by commission when statement not filed or false statement filed
§ 473.090 Lien created by privilege tax
§ 473.100 Seizure of property; notice of sale
§ 473.110 Sale of property; disposal of proceeds
§ 473.120 Collection of sums due state; remedies cumulative
§ 473.130 Estimate by commission as prima facie evidence
§ 473.140 Records to be kept by manufacturers, permit holders and purchasers
§ 473.150 Inspection of records; records to be kept for prescribed period
§ 473.160 Records to be kept by persons transporting wine, cider or malt beverage
§ 473.170 Failure to pay tax or to maintain records
§ 473.180 Applicability to interstate and foreign commerce
§ 473.190 State has exclusive right to tax liquor
§ 473.990 Penalties
§ 473.992 Penalty upon failure to pay agricultural products tax
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Terms Used In Oregon Statutes > Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax

  • Allegation: something that someone says happened.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • county court: includes board of county commissioners. See Oregon Statutes 382.005
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dower: A widow
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Quorum: The number of legislators that must be present to do business.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.