ORS 473.120
Collection of sums due state

remedies cumulative

Text
Annotations

(1)

The Oregon Liquor and Cannabis Commission shall immediately transmit notice of the delinquency mentioned in ORS 473.100 (Seizure of property) 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 (Direct to retailer permit) or a direct shipper permit issued under ORS 471.282 (Direct shipper permit) 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 (Lien created by privilege tax) to 473.120 (Collection of sums due state) 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]

Source: Section 473.120 — Collection of sums due state; remedies cumulative, https://www.oregonlegislature.gov/bills_laws/ors/ors473.html (accessed May 26, 2025).

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 473.046
Exemption for grapes used for wine produced in certain viticultural areas 473.047
Marketing activity tax credit 473.050
When privilege tax not imposed 473.060
Payment of taxes 473.065
Deposit in lieu of bond 473.070
Statements by manufacturers or permit holders as to quantities produced, transported or delivered 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 473.110
Sale of property 473.120
Collection of sums due state 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 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

Current through early 2026

§ 473.120. Collection of sums due state's source at oregon.gov

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Location: https://oregon.public.law/statutes/ors_473.120

Original Source: Section 473.120 — Collection of sums due state; remedies cumulative, https://www.oregonlegislature.gov/bills_laws/ors/ors473.html (last accessed May 10, 2025).