OAR 837-090-1040
Exemptions
(1)
Units of local government are exempted from the assessment of Hazardous Substance Possession Fees for those substances which the unit of local government:(a)
Is specifically required to use by a state or federal law or rule; or(b)
Uses to meet a standard imposed by state or federal law or rule; or(c)
Produces as a by-product of processes employed to meet a standard imposed by state or federal law or rule.(2)
Unit of local government exemption requests shall be made on forms or by methods specified by the Office of State Fire Marshal.(3)
The following substances are exempt from the Hazardous Substance Possession Fee:(a)
Crude oil and petroleum products derived from the refining of crude oil, including plant condensate, gasoline, diesel motor fuel, aviation fuel, lubrication oil, crankcase motor oil, kerosene, benzol, fuel oil, residual fuel, petroleum coke, asphalt base, liquefied or liquefiable gases such as butane, ethane and propane and other products described during petroleum processing, but not including derivatives, such as petroleum jellies, cleaning solvents or asphalt paving;(b)
Solid waste as defined in ORS 459.005 (Definitions for ORS 459.005 to 459.437, 459.705 to 459.790 and 459A.005 to 459A.665);(c)
Hazardous waste as defined in ORS 466.005 (Definitions for ORS 453.635 and 466.005 to 466.385);(d)
Any substance or activity which the Constitution or laws of the United States prohibit the state from taxing;(e)
Propane used to power licensed motor vehicles;(f)
Propane when possessed by public schools;(g)
Natural gas unless stored in liquefied form for non-vehicular use in quantities greater than 200 cubic feet.(4)
Persons whose property is exempt from taxation under ORS 307.090 (Property of the state, counties and other municipal corporations) are exempt from that portion of the Hazardous Substance Possession Fee assessed for funding the Orphan Site Account under ORS 453.402 (Fees)(2)(c).(5)
The State Fire Marshal by rule may add persons or substances to or exempt persons or substances from liability for the fee imposed under ORS 453.396 (Definitions for ORS 453.396 to 453.414) to 453.414 (Exemption for local government) to conform to the reporting requirements established by the State Fire Marshal under the Community Right to Know and Protection Act. See OAR 837-090-1000 (Coverage) to 837-090-1045 (Local Government Fees). Requests for such exemptions shall be made according to the exemption provisions in OAR 837-090-1040 (Exemptions).
Source:
Rule 837-090-1040 — Exemptions, https://secure.sos.state.or.us/oard/view.action?ruleNumber=837-090-1040.