Content area
Abstract
The Supreme Court of Oregon concluded that the legislative history establishes that Article IX, section 3a, was intended to apply to "special highway user taxes" and that it was intended to apply only to taxes including, and similar to, the following: * fuel taxes (such as gasoline and diesel taxes); * ownership taxes (such as title and registration fees, which must be paid as prerequisite to public highway use); * operation taxes (such as driver's license fees); and * use taxes (such as ton mile taxes).[...]the legislative intent regarding the revenue from the privilege tax imposed under section 90 shall be deposited into the Zero-Emission Incentive Fund and the Connect Oregon Fund, rather than the State Highway Fund (or other fund dedicated to the uses listed in Article IX, section 3a).AAA Oregon/Idaho Auto Source, LLC v. Department of Revenue, Oregon Supreme Court, No.