{"data":{"id":"us-or/ors-307.835","jurisdiction":"us-or","citation":"ORS 307.835","heading":"Cargo containers.","body":"All cargo containers principally used for the transportation of cargo by vessels in trade and ocean commerce shall be exempt from taxation. The term “cargo container” means a receptacle:\n      (1) Of a permanent character and accordingly strong enough to be suitable for repeated use;\n      (2) Specially designed to facilitate the carriage of goods, by one or more modes of transport, one of which shall be by vessels, without intermediate reloading; and\n      (3) Fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 307 — Property Subject to Taxation; Exemptions"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors307.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"31439ea54df257227adf5435a7cd8cab7474a96d285bdd7ee7c07e6554d8f660","source_id":"us-or","stale":false,"prev":"us-or/ors-307.831","next":"us-or/ors-307.840"},"notice":"GroundRules: Original legal text. Not legal advice."}