They don't enforce this law. The amount involved, $12/year (used to be $8), doesn't make it worth it. It is pretty much an honor thing. Based on my experience I don't believe they attempt to bill any pilots who even get their license while residing here. I suspect few Oregon pilots - and almost certainly none passing through - are even aware the law exists.
On the plus side, there is no sales (or use) tax in Oregon. You'd have to fly a heck of a lot of years at $12/year to pay more than you would sales tax in some states when buying an aircraft.
"Come visit us again and again. This is a state of excitement. But for heaven's sake, don't come here to live." -- Tom McCall, Republican governor of Oregon, in 1971.
James331 said:
I don't recognize that tax, should I find myself in that state I won't be giving in to theft.
Shhh. Don't tell anyone, but I earned my private pilot license while residing here in Oregon and didn't pay that fee for almost 2 years. The hounds of hell were not unleashed on me - I know not why. I failed to lose any sleep over the issue - I must be crazy dangerous. Somehow, some way, I managed to scrape together the $8 (well, now $12) and sent it in because I thought they might actually use it for SAR ops like they claimed. It nearly bankrupted me and I had to switch to a cheaper brand of toothpaste, but I was willing to sacrifice my teeth for the greater good.