2017 ORS 465.111¹
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]

See also annota­tions under ORS 105.550 (Definitions for ORS 105.550 to 105.600) to 105.600 (ORS 105.550 to 105.600 not to limit authority of cities or counties to further restrict activities).

Notes of Decisions

Remedial ac­tion costs do not include attorney fees incurred by private party in contribu­tion pro­ceed­ing. Cash Flow Investors, Inc. v. Union Oil Co., 318 Or 88, 862 P2d 501 (1993)

1 Legislative Counsel Committee, CHAPTER 465—Hazardous Waste and Hazardous Materials I, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors465.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 465, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano465.­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.