There is a newer version of the Oregon Revised Statutes
2013 Oregon Revised Statutes
Volume : 11 - Public Health, Housing, Environment
Chapter 465 - Hazardous Waste and Hazardous Materials I
Section 465.111 - Department of Revenue to collect fee; exemption from fee of protected petroleum products.
OR Rev Stat § 465.111 (2013) What's This?
(1) The Department of Revenue shall collect the fee imposed under ORS 465.104.
(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. [1989 c.833 §142]
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