(1) While exercising due caution regarding the safety of others, notwithstanding any traffic control device, right of way provisions or other provisions of the Oregon Vehicle Code, if the funeral escort vehicle or funeral lead vehicle lawfully enters an intersection, the following procession may enter the intersection without stopping.

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(2) Notwithstanding subsection (1) of this section, the vehicles in the funeral procession shall yield the right of way:

(a) To an emergency vehicle giving an audible or visible signal; or

(b) If directed by a police officer to do so. [1991 c.482 § 8]