{"data":{"id":"us-or/ors-465.111","jurisdiction":"us-or","citation":"ORS 465.111","heading":"Department of Revenue to collect fee; exemption from fee of protected petroleum products.","body":"(1) The Department of Revenue shall collect the fee imposed under ORS 465.104.\n      (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.","path":["13 - Housing, Games, Environment","36A. Housing; Lottery and Games; Environment","Chapter 465 — Hazardous Waste and Hazardous Materials I"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors465.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:15Z","sha256":"aec1fb7cbb54ae88343537219f90d17a7b6fabf308548098d4c35e9a5da257b6","source_id":"us-or","stale":false,"prev":"us-or/ors-465.110","next":"us-or/ors-465.112"},"notice":"GroundRules: Original legal text. Not legal advice."}