Oregon Statutes 465.111 – Department of Revenue to collect fee; exemption from fee of protected petroleum products
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(1) The Department of Revenue shall collect the fee imposed under ORS § 465.104.
Terms Used In Oregon Statutes 465.111
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
(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. [1989 c.833 § 142]