Chapter 177 Oregon Laws 2005

AN ACT

SB 840

Relating to wine tax reporting requirements; creating new provisions; and amending ORS 473.070.

Be It Enacted by the People of the State of Oregon:

SECTION 1. ORS 473.070 is amended to read:

473.070. (1) On or before the 20th day of each month, every manufacturer shall [render to] file with the Oregon Liquor Control Commission a statement of the quantity of wine, cider and malt beverages produced, purchased or received by the manufacturer during the preceding calendar month.

(2) Notwithstanding subsection (1) of this section, a manufacturer of wine that was not liable for a privilege tax under this chapter in the prior calendar year and that does not expect to be liable for a privilege tax under this chapter in the current calendar year, or a manufacturer of wine that is newly established during the current calendar year and that does not expect to be liable for a privilege tax under this chapter in the current calendar year, may file a single annual statement of the quantity of wine produced, purchased or received by the manufacturer during the current calendar year. The annual statement shall be filed with the commission on or before January 20 of the following year.

SECTION 2. The amendments to ORS 473.070 by section 1 of this 2005 Act apply to wine manufacturer statements for periods beginning on or after January 1, 2006.

Approved by the Governor June 7, 2005

Filed in the office of Secretary of State June 8, 2005

Effective date January 1, 2006

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