ORS § 307.835

Current through 2024 Regular Session legislation effective June 6, 2024

Section 307.835 - Cargo containers

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:

(1) Of a permanent character and accordingly strong enough to be suitable for repeated use;

(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

(3) Fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another.

ORS 307.835

1979 c.783 §1

Section 2, chapter 783, Oregon Laws 1979, provides:

Sec. 2. Cargo containers, as defined in ORS 307.835, are exempt from taxation for tax years beginning on or after July 1, 1974, and before July 1, 2026. [1979 c.783 §2; 1987 c.583 §1; 1995 c. 748, § 7; 2003 c. 218, § 1; 2009 c. 548, § 1; 2013 c. 213, § 1; 2019 c. 578, § 3]

307.835 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.