2017 ORS 463.322¹
Persons exempt from tax

Nothing in ORS 463.015 (Definitions), 463.035 (Promoter license required), 463.113 (Oregon State Athletic Commission), 463.320 (Imposition of tax) and 463.322 (Persons exempt from tax) is intended to tax subscribers to pay-per-view telecasts or cable system operators in this state. [1993 c.587 §6; 2017 c.235 §18]

Note: 463.322 (Persons exempt from tax) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 463 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Chapter 463

Notes of Decisions

Circuit court jurisdic­tion under ORS 463.995 (Penalties) to enjoin viola­tions of chapter pro­vi­sions does not divest tax court of jurisdic­tion to determine tax issues arising under chapter. TVKO v. Howland, 15 OTR 335 (2001), aff’d 335 Or 527, 73 P3d 905 (2003)

1 Legislative Counsel Committee, CHAPTER 463—Unarmed Combat Sports and Entertainment Wrestling, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors463.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 463, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano463.­html (2017) (last ac­cessed Mar. 30, 2018).
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.