2017 ORS 825.475¹
Exemption from motor carrier tax and fuel tax

Warning-flag-2-25x25
This section is repealed
Effective September 29, 2019
Relating to taxation; creating new provisions; amending ORS 307.455, 307.459, 307.517, 307.518, 307.523, 307.529, 307.535, 314.752, 315.266, 315.271, 315.675, 316.102, 318.031 and 358.499 and section 19, chapter 954, Oregon Laws 2001, section 7, chapter 637, Oregon Laws 2005, sections 7 and 10, chapter 826, Oregon Laws 2005, section 66, chapter 832, Oregon Laws 2005, section 6, chapter 880, Oregon Laws 2007, sections 2b, 7b, 17 and 18, chapter 906, Oregon Laws 2007, sections 5, 24, 28, 34 and 36, chapter 913, Oregon Laws 2009, and sections 58, 61, 63, 64, 66, 67 and 70, chapter 122, Oregon Laws 2019 (Enrolled House Bill 3427); repealing ORS 825.475; and prescribing an effective date.

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]

(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.