2015 ORS § 376.390¹
Payment of taxes and fees by forest road contractor

Nothing in ORS 376.305 (Policy and purpose of Act) to 376.390 (Payment of taxes and fees by forest road contractor) relieves the forest road contractor or agents or subcontractors of the forest road contractor from payment of any taxes or fees prescribed by law, except that, with respect to a motor vehicle operated upon a contract forest road by a forest road contractor, or agent or subcontractor of the forest road contractor, the road tax mileage fees prescribed by ORS 825.474 (Motor carrier tax for use of highways), 825.476 (Carrier tax tables), 825.480 (Substitute taxes for certain vehicles) and 825.484 (Effect of carrier tax law on other taxes) shall be assessed upon the declared combined weight of the motor vehicle or 76,000 pounds, whichever is less. [Amended by 1953 c.370 §5]