2017 ORS 825.474¹
Motor carrier tax for use of highways

(1) In addition to other fees and taxes imposed by law upon carriers, there shall be assessed against and collected from every carrier a tax for the use of the highways, to apply to the cost of administration of this chapter and for the maintenance, operation, construction and reconstruction of public highways.

(2) The tax rate which shall apply to each motor vehicle shall be based upon the declared combined weight of the motor vehicle and in accordance with the weight group tax rates as shown in the tables set forth in ORS 825.476 (Carrier tax tables).

(3) For the purpose of computing the tax due:

(a) Table “A” applies to motor vehicles subject to the tax imposed by this section that are not issued an annual variance permit under ORS 818.200 (Authority to issue variance permits) (1)(a) to (c) to operate with a combined weight of more than 80,000 pounds.

(b) Table “B” applies to motor vehicles subject to the tax imposed by this section that are issued or required to obtain an annual variance permit under ORS 818.200 (Authority to issue variance permits) (1)(a) to (c) to operate with a combined weight of more than 80,000 pounds.

(c) The declared combined weight shall be the combined weight, as defined in ORS 825.005 (Definitions), declared in the application for authority under ORS 825.100 (Certificate or permit required for commercial transportation of persons or property on public highways), subject to audit and approval by the Department of Transportation.

(d) In addition to any tax due under this chapter, motor vehicles that exceed the maximum vehicle weight limits for annual variance permits under ORS 818.200 (Authority to issue variance permits) (1)(a) to (c) are subject to the road use assessment fee imposed under ORS 818.225 (Road use assessment fee for single-trip nondivisible load permittee) for the entire motor vehicle weight, minus the road use assessment fee for the maximum vehicle weight allowed under the annual variance permit.

(4) The tax for each motor vehicle when table “A” or “B” is used shall be computed by multiplying the extreme mileage of travel in Oregon by the appropriate weight group tax rate as it appears in the table. [Formerly 767.815]

Notes of Decisions

Weight-mile charges are excise taxes entitled to priority treat­ment in bankruptcy pro­ceed­ing. In re Arrow Transporta­tion Co. of Delaware, 229 B.R. 456 (D. Or. 1999)

(formerly 767.775 to 767.995)

Atty. Gen. Opinions

Applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to weight-mile tax collected under these pro­vi­sions, (1990) Vol 46, p 447

Chapter 825

(formerly chapter 767)

Notes of Decisions

Political subdivisions subject to pro­vi­sions of Public Contracts and Purchasing Law, [former] ORS chapter 279, are not re­quired to comply with it before entering into contracts for supplies or services of public utilities whose rates are regulated pursuant to this chapter (formerly ORS chapter 767). Bower Trucking and Whse. Co. v. Multnomah Cty., 35 Or App 427, 582 P2d 439 (1978)

Atty. Gen. Opinions

Nonprofit opera­tion of van pools, (1978) Vol 38, p 1780

1 Legislative Counsel Committee, CHAPTER 825—Motor Carriers, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors825.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 825, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano825.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.