ORS 463.322: Persons exempt from tax.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Nothing in ORS 463.015, 463.035, 463.113, 463.320 and 463.322 is intended to tax subscribers to pay-per-view telecasts or cable system operators in this state. [1993 c.587 §6; 2017 c.235 §18]
Official history and status
History: Note: 463.322 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 463 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
This rule cites
- ORS 463.015 — resolved
- 463.035 — resolved
- 463.113 — resolved
- 463.320 — resolved
- 463.322 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors463.html