Oregon Code § ORS 825.350

Voluntary commuter ridesharing arrangement not to be taxed or licensed by local government
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(1) A county, city or other municipal corporation may not impose a tax on, or require a license for, a voluntary commuter ridesharing arrangement using a motor vehicle with a seating capacity for not more than 15 persons.
(2) For the purposes of this section, voluntary commuter ridesharing arrangement has the meaning given that term in ORS 656.025. [Formerly 767.660; 2015 c.27 62]

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