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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.402 - Beverage containers.
Universal Citation:
OR Rev Stat § 307.402 (2025)
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Any beverage container having a refund value as required under ORS 459A.700 to 459A.754 is exempt from ad valorem taxation. [Formerly 310.608; 1983 c.600 §2; 1987 c.691 §2; formerly part of 307.400]
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