Exemption from motor carrier tax and fuel tax
Notwithstanding ORS 319.020 (Monthly statement by dealer), 319.530 (Imposition of tax) and 825.474 (Motor carrier tax for use of highways), a person operating a motor vehicle with a combined weight of 26,000 pounds or more is not required to pay the weight-mile tax imposed under ORS 825.474 (Motor carrier tax for use of highways) or fuel taxes imposed under ORS 319.020 (Monthly statement by dealer) and 319.530 (Imposition of tax), if:
(1) The person is not operating as a for-hire carrier; and
(2) The person is operating the motor vehicle for the purpose of emissions research and development and the United States Environmental Protection Agency has provided a testing exemption from complying with federal emission requirements. [2015 c.716 §15]
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.