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Oregon Revised Statutes

Or. Rev. Stat. § 731.840 (2026)

Retaliatory or corporate excise tax in lieu of certain taxes and assessments; certain local taxes prohibited

✓ current as of May 2026
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      731.840 Retaliatory or corporate excise tax in lieu of certain taxes and assessments; certain local taxes prohibited. (1) The retaliatory tax imposed upon a foreign or alien insurer under ORS 731.854 and 731.859, or the corporate excise tax imposed upon a foreign or alien insurer under ORS chapter 317, is in lieu of all other state taxes upon premiums, taxes upon income, franchise or other taxes measured by income that might otherwise be imposed upon the foreign or alien insurer except the fire insurance premiums tax imposed under ORS 731.820, the tax imposed upon wet marine and transportation insurers under ORS 731.824 and 731.828 and the assessment imposed under section 5, chapter 538, Oregon Laws 2017. However, all real and personal property, if any, of the insurer shall be listed, assessed and taxed the same as real and personal property of like character of noninsurers. Nothing in this subsection shall be construed to preclude the imposition of the assessments imposed under ORS 656.612 upon a foreign or alien insurer.

      (2) Subsection (1) of this section applies to a reciprocal insurer and its attorney in its capacity as such.

      (3) Subsection (1) of this section applies to foreign or alien title insurers and to foreign or alien wet marine and transportation insurers issuing policies and subject to taxes referred to in ORS 731.824 and 731.828.

      (4) The State of Oregon hereby preempts the field of regulating or of imposing excise, privilege, franchise, income, license, permit, registration, and similar taxes, licenses and fees upon insurers and their insurance producers and other representatives as such, and:

      (a) No county, city, district, or other political subdivision or agency in this state shall so regulate, or shall levy upon insurers, or upon their insurance producers and representatives as such, any such tax, license or fee; except that whenever a county, city, district or other political subdivision levies or imposes generally on a nondiscriminatory basis throughout the jurisdiction of the taxing authority a payroll, excise or income tax, as otherwise provided by law, such tax may be levied or imposed upon domestic insurers; and

      (b) No county, city, district, political subdivision or agency in this state shall require of any insurer, insurance producer or representative, duly authorized or licensed as such under the Insurance Code, any additional authorization, license, or permit of any kind for conducting therein transactions otherwise lawful under the authority or license granted under this code. [1967 c.359 §140; 1969 c.600 §12; 1973 c.515 §1; 1973 c.583 §2; 1995 c.786 §6; 2003 c.364 §78; 2009 c.867 §25; 2015 c.70 §22; 2017 c.538 §14]

 

      Note: The amendments to 731.840 by section 17, chapter 4, Oregon Laws 2025, become operative January 2, 2038. See section 23, chapter 4, Oregon Laws 2025. The text that is operative on and after January 2, 2038, is set forth for the user’s convenience.

      731.840. (1) The retaliatory tax imposed upon a foreign or alien insurer under ORS 731.854 and 731.859, or the corporate excise tax imposed upon a foreign or alien insurer under ORS chapter 317, is in lieu of all other state taxes upon premiums, taxes upon income, franchise or other taxes measured by income that might otherwise be imposed upon the foreign or alien insurer except the fire insurance premiums tax imposed under ORS 731.820 and the tax imposed upon wet marine and transportation insurers under ORS 731.824 and 731.828. However, all real and personal property, if any, of the insurer shall be listed, assessed and taxed the same as real and personal property of like character of noninsurers. Nothing in this subsection shall be construed to preclude the imposition of the assessments imposed under ORS 656.612 upon a foreign or alien insurer.

      (2) Subsection (1) of this section applies to a reciprocal insurer and its attorney in its capacity as such.

      (3) Subsection (1) of this section applies to foreign or alien title insurers and to foreign or alien wet marine and transportation insurers issuing policies and subject to taxes referred to in ORS 731.824 and 731.828.

      (4) The State of Oregon hereby preempts the field of regulating or of imposing excise, privilege, franchise, income, license, permit, registration, and similar taxes, licenses and fees upon insurers and their insurance producers and other representatives as such, and:

      (a) No county, city, district, or other political subdivision or agency in this state shall so regulate, or shall levy upon insurers, or upon their insurance producers and representatives as such, any such tax, license or fee; except that whenever a county, city, district or other political subdivision levies or imposes generally on a nondiscriminatory basis throughout the jurisdiction of the taxing authority a payroll, excise or income tax, as otherwise provided by law, such tax may be levied or imposed upon domestic insurers; and

      (b) No county, city, district, political subdivision or agency in this state shall require of any insurer, insurance producer or representative, duly authorized or licensed as such under the Insurance Code, any additional authorization, license, or permit of any kind for conducting therein transactions otherwise lawful under the authority or license granted under this code.

Notes of Decisions
Cited in 10 cases (1 in the last 5 years), 1970–2026 · leading case: At&T Commc'ns of Pac. Nw., Inc. v. City of Eugene, 35 P.3d 1029 (Or. Ct. App. 2001).
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At&T Commc'ns of Pac. Nw., Inc. v. City of Eugene, 35 P.3d 1029 (Or. Ct. App. 2001). “ORS 731.840(4), for example, declares: “The State of Oregon hereby preempts the field of regulating or of imposing excise, privilege, franchise, income, license, permit, registration, and similar taxes, licenses and fees upon insurers and their agents and other representatives…”
Rogue Valley Sewer Servs. v. City of Phoenix, 353 P.3d 581 (Or. 2015). “See ORS 731.840(4) (“[t]he State of Oregon hereby preempts the field,” and “[n]o county, city, district, or other political subdivision or agency in this state shall so regulate”); ORS 203.”
Thunderbird Mobile Club, LLC v. City of Wilsonville, 228 P.3d 650 (Or. Ct. App. 2010). “4 As examples of clear preemption of local government regulations, we cited ORS 731.840(4) (“The State of Oregon hereby preempts the field of regulating or imposing” various types of taxes.”
Portland Distrib. Co. v. Dep't of Revenue, 763 P.2d 1189 (Or. 1988). · cites it 2× “Other statutes proscribe local taxation imposed on certain business activities, see ORS 731.840(4), former ORS 317.065 (1973), and on the privilege of conducting certain business activities, see ORS 462.”
City of Beaverton v. Harris, 474 P.2d 771 (Or. Ct. App. 1970). · cites it 2× “Examples of such exemptions are: insurance businesses and their representatives under ORS 731.840 (4); establishments operating pari mutuel betting under ORS 462.”
Portnoy v. McNamara, 493 P.2d 63 (Or. Ct. App. 1972). “036 (1) which specifically provides: “The Insurance Code does not apply to: “(1) A bail bondsman, other than a corporate surety and its agents * * Also, ORS 731.840(4) of the same code limits state pre-emption of this field to taxes, licenses, fees, etc.”
Portland Distrib. Co. v. Dep't of Revenue, 10 Or. Tax 463 (Or. T.C. 1987). “2 ORS 731.840(4) forcefully states: “The State of Oregon hereby preempts the field of regulating or of imposing excise, privilege, franchise, income, license, permit, registration, and similar taxes, licenses and fees upon insurers and their agents and other representatives as…”
Transamerica Title Ins. v. Ins. Div., 609 P.2d 884 (Or. Ct. App. 1980). · cites it 2× “To the contrary, local personal property taxes are expressly excluded from the application of both the Oregon Retaliatory Tax statute and the Oregon "in lieu of” statute, ORS 731.840. 4 Simply stated, the purpose of the retaliatory tax is to insure that a foreign insurance…”
Schwartz v. Washington Cnty., 375 Or. 227 (Or. 2026). “, ORS 731.840(4) (specifying that “[t]he State of Oregon hereby preempts the field” and “[n]o county, city, district, or other political subdivision or agency in this state shall so regu- late”); ORS 461.”
Rogue Valley Sewer Servs. v. City of Phoenix (Or. 2015). “See ORS 731.840(4) (“[t]he State of Oregon hereby preempts the field,” and “[n]o county, city, district, or other political subdivision or agency in this state shall so regulate”); ORS 203.”
— Or. Rev. Stat. § 731.840(1) — 1 case
Transamerica Title Ins. v. Ins. Div., 609 P.2d 884 (Or. Ct. App. 1980). “To the contrary, local personal property taxes are expressly excluded from the application of both the Oregon Retaliatory Tax statute and the Oregon "in lieu of” statute, ORS 731.840. 4 Simply stated, the purpose of the retaliatory tax is to insure that a foreign insurance…”
— Or. Rev. Stat. § 731.840(4) — 8 cases
At&T Commc'ns of Pac. Nw., Inc. v. City of Eugene, 35 P.3d 1029 (Or. Ct. App. 2001). “ORS 731.840(4), for example, declares: “The State of Oregon hereby preempts the field of regulating or of imposing excise, privilege, franchise, income, license, permit, registration, and similar taxes, licenses and fees upon insurers and their agents and other representatives…”
Rogue Valley Sewer Servs. v. City of Phoenix, 353 P.3d 581 (Or. 2015). “See ORS 731.840(4) (“[t]he State of Oregon hereby preempts the field,” and “[n]o county, city, district, or other political subdivision or agency in this state shall so regulate”); ORS 203.”
Thunderbird Mobile Club, LLC v. City of Wilsonville, 228 P.3d 650 (Or. Ct. App. 2010). “4 As examples of clear preemption of local government regulations, we cited ORS 731.840(4) (“The State of Oregon hereby preempts the field of regulating or imposing” various types of taxes.”
Portland Distrib. Co. v. Dep't of Revenue, 763 P.2d 1189 (Or. 1988). “Other statutes proscribe local taxation imposed on certain business activities, see ORS 731.840(4), former ORS 317.065 (1973), and on the privilege of conducting certain business activities, see ORS 462.”
Portnoy v. McNamara, 493 P.2d 63 (Or. Ct. App. 1972). “036 (1) which specifically provides: “The Insurance Code does not apply to: “(1) A bail bondsman, other than a corporate surety and its agents * * Also, ORS 731.840(4) of the same code limits state pre-emption of this field to taxes, licenses, fees, etc.”
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