Any amount received as a cash payment for energy conservation measures under ORS § 456.594 to 456.599 and 469.631 to 469.687 is exempt from the tax imposed under this chapter. [Formerly 316.069; 1985 c.802 § 16]

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[1953 c.304 § 96; repealed by 1957 c.632 § 1 (314.840 enacted in lieu of 316.745 and 317.540)]

[1991 c.641 § 4; repealed by 1999 c.880 § 2]