<PAGE>
Rule 24f-2 Notice for Oppenheimer Multi-State Tax-Exempt Trust for
the account of Oppenheimer Pennsylvania Tax-Exempt Fund
Two World Trade Center, New York, NY 10048-0203
(Registration No. 33-30198, File No. 811-5867)
NOTICE IS HEREBY GIVEN that Oppenheimer Pennsylvania Tax-Exempt Fund
having previously filed in its registration statement a declaration that
an indefinite number of its shares of beneficial interest were being
registered pursuant to Rule 24f-2 of the Investment Company Act of 1940,
now elects to continue such indefinite registration.
(i) This Notice is being filed for the fiscal year ended December 31,
1993.
(ii) Shares registered other than pursuant to this Rule that remained
unsold at the beginning of the above fiscal year were as follows:
Class A Shares: -0- Class B Shares: -0-
(iii) Shares registered other than pursuant to this Rule during the above
fiscal year were as follows:
Class A Shares: -0- Class B Shares: -0-
(iv) The number of shares sold during the above fiscal year was as
follows: (1)
Class A Shares: 2,598,125 Class B Shares: 441,757*
(v) Shares sold during the above fiscal year in reliance upon
registration pursuant to this Rule were as follows:
Class A Shares: 2,598,125 Class B Shares: 441,757
Pursuant to the requirements of the Investment Company Act of 1940, the
undersigned registrant has caused this notice to be signed on its behalf
this 25th day of February, 1994.
Oppenheimer Multi-State Tax-Exempt Trust
for the account of
Oppenheimer Pennsylvania Tax-Exempt Fund
By /s/ Robert G. Zack
-----------------------------------------
Robert G. Zack, Assistant Secretary
_________________
* For the period from May 1, 1993 (inception of offering) to December 31,
1993.
(1) The calculation of the aggregate sales price is made pursuant to Rule
24f-2 of the Investment Company Act of 1940. Based upon an actual
aggregate sales price for which such securities were as shown below,
reduced by an actual redemption price of securities of the issuer redeemed
during such previous fiscal year as shown below, the filing fee is as
indicated below.
Difference
Value of Between Value
Value of Shares Sold & Value Filing
Shares Sold Redeemed Redeemed Fee
Class A $3,538,116 ($487,470) $3,050,646 $1,052
Class B $ 441,757 ($ 12,366) $ 429,391 $ 148
Total $1,200
======
<PAGE>
GORDON ALTMAN BUTOWSKY WEITZEN SHALOV & WEIN
114 West 47th Street New York, N.Y. 10036
Telephone: (212) 626-0800 Telecopier (212) 626-0799
February 22, 1994
Oppenheimer Multi-State Tax-Exempt Trust
Two World Trade Center
New York, New York 10048-0203
Ladies and Gentlemen:
In connection with the public offering of shares of beneficial
interest, no par value, of Oppenheimer Pennsylvania Tax-Exempt Fund and
Oppenheimer Florida Tax-Exempt Fund, two series of Oppenheimer Multi-State
Tax-Exempt Trust (the "Fund"), we have examined such records and documents
and have made such further investigation and examination as we deemed
necessary for the purpose of this opinion.
It is our opinion that the shares the registration of which is
made definite by the accompanying Rule 24f-2 Notice of the Fund were
legally issued, fully paid and non-assessable by the Fund to the extent
set forth in its Prospectus forming part of its Registration Statement
under the Securities Act of 1933, as amended.
We hereby consent to the filing of this opinion with said Notice.
Very truly yours,
/s/ GORDON ALTMAN BUTOWSKY
WEITZEN SHALOV & WEIN
