ORS 473.150
Inspection of records

records to be kept for prescribed period

Text
Annotations

(1)

The Oregon Liquor and Cannabis Commission may, at any time, examine the books and records of a 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) or of any manufacturer of wine, cider or malt beverages, and may appoint auditors, investigators and other employees that the commission considers necessary to enforce its powers and perform its duties under this section.

(2)

Every holder of a direct to retailer permit or direct shipper permit and every manufacturer shall maintain and keep for three years all records, books and accounts required by this chapter and shall provide copies of those records, books and accounts to the commission when requested by the commission. [Amended by 1995 c.301 §29; 1997 c.348 §14; 2007 c.651 §4; 2021 c.180 §18; 2021 c.351 §176; 2023 c.391 §35]

Source: Section 473.150 — Inspection of records; records to be kept for prescribed period, 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

§ 473.150. Inspection of records's source at oregon.gov

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Location: https://oregon.public.law/statutes/ors_473.150

Original Source: Section 473.150 — Inspection of records; records to be kept for prescribed period, https://www.oregonlegislature.gov/bills_laws/ors/ors473.html (last accessed May 10, 2025).