Chapter 465 — Hazardous Waste and Hazardous Materials I
ORS 465.111 Department of Revenue to collect fee; exemption from fee of protected petroleum products
(1)
The Department of Revenue shall collect the fee imposed under ORS 465.104.
(2)
Any petroleum product which the Constitution or laws of the United States prohibit the state from taxing is exempt from the fee imposed under ORS 465.104.
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Provenance
2025 Oregon Revised Statutes — official online source
Official online edition
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- oregonlegislature.gov
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Version history
Earlier statutory text is available in an ingested published ORS edition.
2025 Oregon Revised Statutes — official online source · active · operative text
Official source2023 Oregon Revised Statutes · active · operative text
Official source