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]
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