ORS 473.992: Penalty upon failure to pay agricultural products tax.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

Failure to pay a tax under ORS 473.045 (5) is a Class C misdemeanor. [2003 c.797 §9; 2011 c.597 §216] _______________

Official history and status

History: Note: 473.992 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 473 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

This rule cites

ORS 473.045 — resolved

Cited by

ORS 473.045: Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment.
ORS 576.874: Payment of tax; delayed payment; records; inspections and audits.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors473.html