I want my 24 cents

I heard from an ODOT employee yesterday that Oregon has what's called a lawn mower refund for the gas tax. If you buy gasoline to use in your lawn mower you can apply for a refund on the 24-cent per gallon gas tax you paid at the pump. And sure enough, ORS 318.280 provides for a refund of the tax if the gas is used in equipment like lawn mowers and boats, which don't ever hit the roads. My comment was that a lawn mower still burns the fuel and creates air pollution. His response was that the purpose of the gas tax is to pay for road use, not carbon emissions. What ever happened to that carbon tax idea floating through the Legislature this year?

Oregon law