ORS 473.080: Estimate by commission when statement not filed or false statement filed.

If any manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 fails, neglects or refuses to file a statement required by ORS 473.070 or files a false statement, the Oregon Liquor and Cannabis Commission shall estimate the amount of wine, cider and malt beverages produced, purchased or received by the manufacturer or permit holder and assess the privilege tax thereon. The manufacturer or permit holder shall be estopped from complaining of the amount so estimated.