Or. Rev. Stat. § 307.835
Cargo containers
Oregon · Oregon Revised Statutes Chapter 307 — Property Subject to Taxation; Exemptions · Status: effective
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- Citation
- Or. Rev. Stat. § 307.835, Cargo containers, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493640
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Full text
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.