Oregon · Through 2025 Edition

ORS 307.402: Beverage containers.

Where this section sits in the code

08 - Revenue and Taxation
29. Revenue and Taxation
Chapter 307 — Property Subject to Taxation; Exemptions

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]

(Pollution Control Facilities)

Collected 2026-09-03T23:50:13Z. Source file · JSON

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