Department of Revenue to collect fee
- • exemption from fee of protected petroleum products
(1) The Department of Revenue shall collect the fee imposed under ORS 465.104 (Fees for petroleum product delivery or withdrawals).
(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 (Fees for petroleum product delivery or withdrawals). [1989 c.833 §142]
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.