Local government motor vehicle tax moratorium
(1) A local government may not impose a tax described in subsection (2) of this section unless the tax is:
(a) Authorized by statute; or
(b) Approved by the governing body of the local government and in effect on or before October 6, 2017.
(2) This section applies to:
(a) A tax on the privilege of engaging in the business of selling taxable motor vehicles at retail; and
(b) Any other privilege, excise, sales or use tax on taxable motor vehicles. [2017 c.750 §111]
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.