All rights and obligations arising under the provisions of the statutes repealed in section 38, chapter 413, Oregon Laws 1945, shall not in any way be affected by such repeal. Such statutes shall be considered in full force and effect for the purpose of carrying out all duties and obligations contracted or arising under such statutes, prior to June 16, 1945.
Atty. Gen. Opinions
Applicability to "license" tax of exemptions from fuel tax and refund of taxes paid, (1974) Vol 37, p 229