(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]
Section: Previous 465.070 465.090 465.100 465.101 465.104 465.106 465.110 465.111 465.114 465.117 465.120 465.121 465.124 465.127 465.130 NextLast modified: August 7, 2008