Chapter 145 Oregon Laws 1999

Session Law

AN ACT

SB 596

Relating to taxation; creating new provisions; and amending ORS 473.060.

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

SECTION 1. ORS 473.060 is amended to read:

473.060. (1) The privilege taxes imposed by ORS 473.030, 473.035 and 473.040 shall be paid to the Oregon Liquor Control Commission. The taxes covering the periods for which statements are required to be rendered by ORS 473.070 shall be paid before the time for filing such statements expires or, as concerns wines, on or before the 20th day of the month after such wines have been withdrawn from federal bond. If not so paid, a penalty of 10 percent and interest at the rate of one percent a month or fraction of a month shall be added and collected. The commission may refund any tax payment imposed upon or paid in error by any licensee, and may waive the collection or refund the payment of any tax imposed and collected on wine, cider or malt beverages subsequently exported from this state, sold to a federal instrumentality or to the commission, or determined by the commission to be unfit for human consumption or unsalable.

(2) The commission may waive any interest or penalty assessed to a manufacturer subject to the tax imposed under ORS 473.030, 473.035 or 473.040 if the commission, in its discretion, determines that the manufacturer has made a good faith attempt to comply with the requirements of this chapter.

(3) Except in the case of fraud, the commission may not assess any interest or penalty on any tax due under ORS 473.030, 473.035 or 473.040 following the expiration of 36 months from the date on which was filed the statement required under ORS 473.070 reporting the quantity of wine, cider or malt beverages upon which the tax is due.

(4) A manufacturer may appeal a tax imposed under ORS 473.030, 473.035 or 473.040 in the manner of a contested case under ORS 183.310 to 183.550.

SECTION 2. In the case of interest or penalties assessed on taxes imposed under ORS 473.030, 473.035 or 473.040 that are outstanding on the effective date of this 1999 Act, notwithstanding ORS 473.060 (3), the Oregon Liquor Control Commission may collect the outstanding interest or penalties until the later of the date determined under ORS 473.060 (3) or 12 months after the effective date of this 1999 Act.

Approved by the Governor May 3, 1999

Filed in the office of Secretary of State May 3, 1999

Effective date October 23, 1999

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