Oregon Revised Statutes Chapter 320 § 320.490 — Local
Oregon Revised Statutes Chapter 320 ·
Oregon Code § 320.490·Enacted ·Last updated March 01, 2026
Statute Text
Local
government motor vehicle tax moratorium.
(1) A local government may not impose a tax described
in subsection (2) of this section unless the tax is:
(a) Authorized by
statute; or
(b) Approved by
the governing body of the local government and in effect on or before October
6, 2017.
(2) This section
applies to:
(a) A tax imposed
on the privilege of engaging in the business of selling taxable motor vehicles
at retail; and
(b) Any
privilege, excise, sales or use tax imposed on or with respect to taxable motor
vehicles. [2017 c.750 §111; 2018 c.93 §15]
(Tax on Wages for Public
Transportation Services)
Plain English Explanation
This Oregon statute addresses Local
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 320.490
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Local
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 320.490. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.