Any beverage container having a refund value as required under ORS 459A.700 (Definitions for ORS 459A.700 to 459A.740) to 459A.740 (Certification and withdrawal procedures) is exempt from ad valorem taxation. [Formerly 310.608; 1983 c.600 §2; 1987 c.691 §2; formerly part of 307.400 (Inventory)]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.