ORS 576.874
Payment of tax

  • delayed payment
  • records
  • inspections and audits

(1)

If a person selling or providing grape product to a winery performs part of the processing function of a winery, the person shall report the sale or provision of the grape product and pay the tax imposed under ORS 473.045 (Tax on sale or use of agricultural products used by wineries) (5).

(2)

A person or winery required to pay a tax under ORS 473.045 (Tax on sale or use of agricultural products used by wineries) (5) shall keep accurate records sufficient to enable the Oregon Liquor and Cannabis Commission to determine by inspection and audit the accuracy of the taxes paid or due the Oregon Wine Board and of reports made or due to the commission.

(3)

The commission or a designee of the commission may inspect and audit the records referred to in subsection (2) of this section for the purpose referred to in subsection (2) of this section.

(4)

A person or winery may not refuse to permit an inspection and audit under subsection (3) of this section during business hours.

(5)

In addition to the penalties prescribed in ORS 473.992 (Penalty upon failure to pay agricultural products tax), a person or winery that delays transmittal of tax payments under ORS 473.045 (Tax on sale or use of agricultural products used by wineries) (5) beyond the due date specified in ORS 473.045 (Tax on sale or use of agricultural products used by wineries) shall pay five percent of the overdue amount for the first full or partial month of delay and one percent of the overdue amount for each full or partial month of delay thereafter.

(6)

If a winery willfully refuses to turn over tax moneys withheld under ORS 473.045 (Tax on sale or use of agricultural products used by wineries) (5), the winery shall pay an additional amount equal to twice the amount of the tax moneys not turned over. [Formerly 576.771; 2021 c.351 §292]

Source: Section 576.874 — Payment of tax; delayed payment; records; inspections and audits, https://www.­oregonlegislature.­gov/bills_laws/ors/ors576.­html.

576.006
Definitions for ORS 576.006 to 576.022 576.009
Agricultural Development Division 576.013
Purpose of market development and commodity development services 576.019
Discrimination against any product or dealer prohibited 576.022
Authority and functions of Oregon State University unaffected 576.024
Department authorized to inspect records and businesses for economic study purposes 576.035
Market news service in Klamath Basin, central Oregon and Malheur areas 576.051
Definitions for ORS 576.051 to 576.455 576.053
Short title 576.054
Legislative findings 576.062
Establishment of commodity commissions 576.066
Department oversight of commodity commissions 576.206
Appointment of temporary members 576.215
Ex officio members of commission 576.225
Qualifications of members 576.245
Office vacant when member ceases to be qualified 576.255
Removal of members 576.265
Travel and other expenses of members 576.275
Meeting place of commission 576.285
Commission organization 576.304
Authority of commodity commissions 576.306
Independent contractors performing services for commission 576.307
Provision of state services to commission 576.309
Commission furnishing services, facilities and materials to other state agencies 576.311
Commission exempt from certain financial administration laws 576.315
Grants, donations and gifts 576.317
Intellectual property 576.320
Commission employees not subject to state personnel compensation plans 576.322
Legislative ratification of prior actions, rules and appointments 576.325
Levy and collection of assessments 576.327
Exemptions from assessment 576.335
Report by person responsible for collecting assessment 576.345
Producer to make reports of and pay assessment moneys on certain sales 576.351
Records of person required to pay or collect assessment 576.355
Penalty for delaying transmittal of funds 576.365
Penalty for failure to relinquish assessment moneys to commission 576.370
Disputes over assessment amounts 576.372
Authority of Oregon Alfalfa Seed Commission to adopt rules authorizing refunds 576.375
Payment of commission moneys to authorized agent 576.385
Bond or letter of credit required of person authorized to receive or disburse commission moneys 576.392
Cancellation of uncollectible assessment 576.395
Books, records and accounts of commission 576.410
“Fiscal year” defined 576.413
Adoption of calendar year as fiscal year 576.416
Preparation of commission budget 576.420
Expenditures prohibited unless budget procedure complied with 576.440
Limitation on expenditures 576.445
Unforeseen expenditures 576.455
Moneys of abolished commission 576.595
Sales are in commercial channels 576.610
Definitions for ORS 576.610 to 576.650 576.620
Department to perform mediation services 576.630
Request for mediation 576.640
Rules 576.650
Cooperation by state agencies 576.700
Definitions for ORS 576.700 to 576.710 576.705
Processors required to pay for commodities within 30 days after delivery 576.710
Applicability of ORS 576.705 576.715
Definitions for ORS 576.715 to 576.744 576.718
Seed production contract terms 576.721
Payment due date provisions in contracts authenticated prior to planting 576.726
Title 576.729
Seed purchase contract terms 576.732
Contract modification 576.735
Seed not meeting quality standards 576.738
Seed dealer failure to timely make payment 576.741
Seed dealer financial assurance 576.744
Rules 576.747
Reporting adoption of rules regarding dealer financial assurance 576.780
Definitions for ORS 576.780 to 576.809 576.783
Terms of seed production contract 576.786
Payment due date terms in contracts authenticated prior to planting 576.789
Seed bailment contracts and seed purchase contracts 576.792
Terms of seed purchase contract 576.795
Modification of contract 576.798
Seed not meeting contract quality standards 576.802
Failure of seed dealer to make timely payment 576.806
Financial assurance by seed dealer 576.809
Rules 576.814
Reporting adoption of rules regarding financial assurance by seed dealer 576.850
Definitions for ORS 576.850 to 576.877 576.853
Legislative findings 576.856
Oregon Wine Board 576.859
Board purpose and duties 576.862
Board powers 576.865
State wine cellar 576.868
Rules 576.871
Strategic plan 576.874
Payment of tax 576.877
Disposition of moneys 576.991
Penalties
Green check means up to date. Up to date

Current through early 2024

§ 576.874’s source at oregon​.gov