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Current as of January 01, 2023 | Updated by FindLaw Staff
In any suit brought to enforce the rights of the state, the assessment made by the Oregon Liquor Control Commission under ORS 473.080, or a copy of so much thereof as is applicable in such suit, duly certified by the commission and showing unpaid privilege taxes assessed against any manufacturer, is prima facie evidence:
(1) Of the assessment of the privilege tax and the delinquency thereof.
(2) Of the amount of the privilege tax, interest, penalties and costs due and unpaid to the state.
(3) That the manufacturer is indebted to this state in the amount of such privilege tax, interest and penalties therein appearing unpaid.
(4) That the law relating to assessment and levy of such privilege tax has been fully complied with by all persons required to perform administrative duties under this chapter.
Cite this article: FindLaw.com - Oregon Revised Statutes Alcoholic Liquors; Controlled Substances; Drugs § 473.130 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-37-alcoholic-liquors-controlled-substances-drugs/or-rev-st-sect-473-130/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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