2017 ORS 825.476¹
Carrier tax tables

(1) For the period beginning on January 1, 2018, and ending on December 31, 2019:

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MILEAGE TAX RATE TABLE “A”

Declared Combined Fee Rates

Weight Groups Per Mile

(Pounds) (Mills)

26,001 to 28,000 62.3

28,001 to 30,000 66.0

30,001 to 32,000 68.9

32,001 to 34,000 72.1

34,001 to 36,000 74.9

36,001 to 38,000 78.7

38,001 to 40,000 81.7

40,001 to 42,000 84.7

42,001 to 44,000 87.8

44,001 to 46,000 90.7

46,001 to 48,000 93.7

48,001 to 50,000 96.8

50,001 to 52,000 100.4

52,001 to 54,000 104.1

54,001 to 56,000 108.0

56,001 to 58,000 112.5

58,001 to 60,000 117.7

60,001 to 62,000 123.7

62,001 to 64,000 130.6

64,001 to 66,000 138.0

66,001 to 68,000 147.8

68,001 to 70,000 158.3

70,001 to 72,000 168.7

72,001 to 74,000 178.3

74,001 to 76,000 187.5

76,001 to 78,000 196.6

78,001 to 80,000 204.8

______________________________________________________________________________

AXLE-WEIGHT MILEAGE

TAX RATE TABLE “B”

Declared Combined Number of Axles

Weight Groups 5 6 7 8 9 or

(Pounds) (Mills) more

80,001 to 82,000 211.5 193.4 180.8 171.8 162.0

82,001 to 84,000 218.3 196.6 183.8 174.0 164.2

84,001 to 86,000 224.9 201.1 186.8 176.2 166.5

86,001 to 88,000 232.5 205.4 189.7 179.3 168.7

88,001 to 90,000 241.5 210.7 192.8 182.2 171.8

90,001 to 92,000 252.0 216.8 195.6 185.2 174.8

92,001 to 94,000 263.3 222.7 198.7 188.2 177.1

94,001 to 96,000 275.3 229.5 202.5 191.3 179.9

96,001 to 98,000 288.1 237.8 207.0 194.4 183.0

98,001 to 100,000 246.7 211.5 198.0 186.0

100,001 to 102,000 216.0 202.5 189.1

102,001 to 104,000 220.5 207.0 192.8

104,001 to 105,500 226.4 211.5 196.6

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(2) For the period beginning on January 1, 2020, and ending on December 31, 2021:

______________________________________________________________________________

MILEAGE TAX RATE TABLE “A”

Declared Combined Fee Rates

Weight Groups Per Mile

(Pounds) (Mills)

26,001 to 28,000 65.4

28,001 to 30,000 69.3

30,001 to 32,000 72.4

32,001 to 34,000 75.7

34,001 to 36,000 78.6

36,001 to 38,000 82.7

38,001 to 40,000 85.8

40,001 to 42,000 88.9

42,001 to 44,000 92.2

44,001 to 46,000 95.3

46,001 to 48,000 98.4

48,001 to 50,000 101.6

50,001 to 52,000 105.4

52,001 to 54,000 109.3

54,001 to 56,000 113.4

56,001 to 58,000 118.1

58,001 to 60,000 123.5

60,001 to 62,000 129.9

62,001 to 64,000 137.1

64,001 to 66,000 144.9

66,001 to 68,000 155.2

68,001 to 70,000 166.2

70,001 to 72,000 177.1

72,001 to 74,000 187.3

74,001 to 76,000 196.9

76,001 to 78,000 206.4

78,001 to 80,000 215.0

______________________________________________________________________________

AXLE-WEIGHT MILEAGE

TAX RATE TABLE “B”

Declared Combined Number of Axles

Weight Groups 5 6 7 8 9 or

(Pounds) (Mills) more

80,001 to 82,000 222.1 203.1 189.9 180.4 170.1

82,001 to 84,000 229.3 206.4 193.0 182.7 172.4

84,001 to 86,000 236.1 211.1 196.1 185.0 174.8

86,001 to 88,000 244.1 215.7 199.2 188.2 177.1

88,001 to 90,000 253.6 221.3 202.5 191.3 180.4

90,001 to 92,000 264.6 227.6 205.4 194.5 183.5

92,001 to 94,000 276.5 233.8 208.7 197.6 186.0

94,001 to 96,000 289.1 241.0 212.6 200.8 188.9

96,001 to 98,000 302.5 249.7 217.3 204.1 192.2

98,001 to 100,000 259.0 222.1 207.9 195.3

100,001 to 102,000 226.8 212.6 198.5

102,001 to 104,000 231.5 217.3 202.5

104,001 to 105,500 237.8 222.1 206.4

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(3) For the period beginning on January 1, 2022, and ending on December 31, 2023:

______________________________________________________________________________

MILEAGE TAX RATE TABLE “A”

Declared Combined Fee Rates

Weight Groups Per Mile

(Pounds) (Mills)

26,001 to 28,000 72.0

28,001 to 30,000 76.4

30,001 to 32,000 79.8

32,001 to 34,000 83.4

34,001 to 36,000 86.6

36,001 to 38,000 91.1

38,001 to 40,000 94.5

40,001 to 42,000 98.0

42,001 to 44,000 101.6

44,001 to 46,000 105.0

46,001 to 48,000 108.4

48,001 to 50,000 112.0

50,001 to 52,000 116.1

52,001 to 54,000 120.5

54,001 to 56,000 125.0

56,001 to 58,000 130.2

58,001 to 60,000 136.1

60,001 to 62,000 143.2

62,001 to 64,000 151.1

64,001 to 66,000 159.7

66,001 to 68,000 171.1

68,001 to 70,000 183.1

70,001 to 72,000 195.2

72,001 to 74,000 206.4

74,001 to 76,000 217.0

76,001 to 78,000 227.4

78,001 to 80,000 237.0

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AXLE-WEIGHT MILEAGE

TAX RATE TABLE “B”

Declared Combined Number of Axles

Weight Groups 5 6 7 8 9 or

(Pounds) (Mills) more

80,001 to 82,000 244.7 223.8 209.2 198.8 187.5

82,001 to 84,000 252.6 227.4 212.7 201.3 190.0

84,001 to 86,000 260.2 232.7 216.1 203.8 192.7

86,001 to 88,000 269.0 237.7 219.5 207.4 195.2

88,001 to 90,000 279.5 243.8 223.1 210.9 198.8

90,001 to 92,000 291.5 250.8 226.4 214.3 202.2

92,001 to 94,000 304.7 257.7 230.0 217.7 204.9

94,001 to 96,000 318.6 265.6 234.3 221.3 208.2

96,001 to 98,000 333.3 275.2 239.5 224.9 211.8

98,001 to 100,000 285.4 244.7 229.1 215.2

100,001 to 102,000 249.9 234.3 218.8

102,001 to 104,000 255.2 239.5 223.1

104,001 to 105,500 262.0 244.7 227.4

______________________________________________________________________________ [Formerly 767.820; 1999 c.1075 §36; 2003 c.618 §4; 2009 c.865 §52; 2017 c.750 §63]

Note: The amendments to 825.476 (Carrier tax tables) by section 64, chapter 750, Oregon Laws 2017, become operative January 1, 2024, and apply to taxes imposed on or after January 1, 2024. See sections 65 and 139, chapter 750, Oregon Laws 2017. The text that is operative on and after January 1, 2024, is set forth for the user’s convenience.

825.476 (Carrier tax tables).

______________________________________________________________________________

MILEAGE TAX RATE TABLE “A”

Declared Combined Fee Rates

Weight Groups Per Mile

(Pounds) (Mills)

26,001 to 28,000 76.4

28,001 to 30,000 80.9

30,001 to 32,000 84.6

32,001 to 34,000 88.4

34,001 to 36,000 91.8

36,001 to 38,000 96.6

38,001 to 40,000 100.2

40,001 to 42,000 103.8

42,001 to 44,000 107.7

44,001 to 46,000 111.3

46,001 to 48,000 114.9

48,001 to 50,000 118.7

50,001 to 52,000 123.1

52,001 to 54,000 127.7

54,001 to 56,000 132.5

56,001 to 58,000 138.0

58,001 to 60,000 144.3

60,001 to 62,000 151.7

62,001 to 64,000 160.1

64,001 to 66,000 169.3

66,001 to 68,000 181.3

68,001 to 70,000 194.1

70,001 to 72,000 206.9

72,001 to 74,000 218.7

74,001 to 76,000 230.0

76,001 to 78,000 241.1

78,001 to 80,000 251.2

______________________________________________________________________________

AXLE-WEIGHT MILEAGE

TAX RATE TABLE “B”

Declared Combined Number of Axles

Weight Groups 5 6 7 8 9 or

(Pounds) (Mills) more

80,001 to 82,000 259.4 237.3 221.8 210.7 198.7

82,001 to 84,000 267.8 241.1 225.4 213.4 201.4

84,001 to 86,000 275.8 246.6 229.1 216.1 204.2

86,001 to 88,000 285.2 252.0 232.7 219.9 206.9

88,001 to 90,000 296.2 258.4 236.5 223.5 210.7

90,001 to 92,000 309.0 265.9 239.9 227.1 214.4

92,001 to 94,000 323.0 273.1 243.8 230.8 217.2

94,001 to 96,000 337.7 281.5 248.3 234.6 220.7

96,001 to 98,000 353.3 291.7 253.9 238.4 224.5

98,001 to 100,000 302.5 259.4 242.8 228.1

100,001 to 102,000 264.9 248.3 231.9

102,001 to 104,000 270.5 253.9 236.5

104,001 to 105,500 277.7 259.4 241.1

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(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.