text: No it isn't it's an illegal head tax not allowed by state law the Oregon constitution on. All the exemptions violate state law section 32 of the Oregon constitution on uniform taxation in the territory area. The penalties for non payment violate Oregon state tax law on only being able to charge a 5% penalty per year for non payment. Big deal they have said that for years about the IRS and I still haven't received any bill in my name for non payment after 5 years proving how inept these collectors at the revenue bureau are.