Oregon § 307.835 Cargo containers

Oregon Statutes

§ 307.835 — Cargo containers

Oregon § 307.835

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.835 (Cargo containers) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 307.835 (2026).

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.

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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.