ORS 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 (Estimate by commission when statement not filed or false statement filed), 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 (Direct to retailer permit) or direct shipper permit issued under ORS 471.282 (Direct shipper permit), is prima facie evidence:

(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]

Source: Section 473.130 — Estimate by commission as prima facie evidence, https://www.­oregonlegislature.­gov/bills_laws/ors/ors473.­html (accessed May 26, 2025).

Current through early 2026

§ 473.130. Estimate by commission as prima facie evidence's source at oregon​.gov