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.
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.