Chapter 320

NOTES OF DECISIONS

Amusement device tax is privilege tax, and not property tax subject to limitations of section 11b, Article XI of Oregon Constitution. Alien Enterprises, Inc. v. Dept. of Rev., 12 OTR 126 (1992)

320.010

NOTE: Repealed September 29, 1991; ORS 320.011 enacted in lieu

See annotations under ORS 320.011.

320.011

ATTY. GEN. OPINIONS

Under former similar statute (ORS 320.010)

Application of Article XI, section 11b of Oregon Constitution to this provision, (1991) Vol 46, p 442