ORS 307.402: Beverage containers.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

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)

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors307.html