2017 ORS 825.480¹
Substitute taxes for certain vehicles

Caution-flag-2-25x25
This section is amended
Effective June 2, 2018
Relating to transportation; creating new provisions; amending ORS 184.620, 184.661, 184.751, 184.758, 184.761, 184.766, 316.189, 320.400, 320.405, 320.415, 320.445, 320.455, 320.490, 320.550, 366.155, 366.483, 366.772, 367.095, 377.725, 377.756, 801.041, 801.042, 803.445, 805.045, 805.205, 811.215, 811.485, 818.225, 818.270, 825.450 and 825.480 and section 2, chapter 823, Oregon Laws 2009, section 18, chapter 30, Oregon Laws 2010, and sections 45, 71d, 85, 122r, 139, 149 and 150, chapter 750, Oregon Laws 2017; repealing section 2, chapter 646, Oregon Laws 2017, and sections 56, 59 and 119, chapter 750, Oregon Laws 2017; and prescribing an effective date.

(1)(a) In lieu of other fees provided in ORS 825.474 (Motor carrier tax for use of highways), carriers engaged in operating motor vehicles in the transportation of logs, poles, peeler cores or piling may pay annual fees for such operation computed at the following rate for each 100 pounds of declared combined weight:

(A) For the period beginning on January 1, 2018, and ending on December 31, 2019, $9.10.

(B) For the period beginning on January 1, 2020, and ending on December 31, 2021, $10.20.

(C) For the period beginning on January 1, 2022, and ending on December 31, 2023, $11.30.

(b) Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.

(2) The annual fees provided in subsections (1), (4) and (5) of this section may be paid on a monthly basis. Any carrier electing to pay fees under this method may not change an election during the same calendar year in which the election is made, but may be relieved from the payment due for any month during which a motor vehicle is not operated. A carrier electing to pay fees under this method shall report and pay these fees on or before the 10th of each month for the preceding month’s operations. A monthly report shall be made on all vehicles on the annual fee basis including any vehicle not operated for the month.

(3)(a) In lieu of the fees provided in ORS 825.470 (Temporary pass) to 825.474 (Motor carrier tax for use of highways), motor vehicles described in ORS 825.024 (Applicability to farm vehicles) with a combined weight of less than 46,000 pounds that are being operated under a permit issued under ORS 825.102 (Issuance of permits to intrastate for-hire carriers) may pay annual fees for such operation computed at the following rate for each 100 pounds of declared combined weight:

(A) For the period beginning on January 1, 2018, and ending on December 31, 2019, $7.50.

(B) For the period beginning on January 1, 2020, and ending on December 31, 2021, $8.30.

(C) For the period beginning on January 1, 2022, and ending on December 31, 2023, $9.30.

(b) The annual fees provided in this subsection shall be paid in advance but may be paid on a monthly basis on or before the first day of the month. A carrier may be relieved from the fees due for any month during which the motor vehicle is not operated for hire if a statement to that effect is filed with the Department of Transportation on or before the fifth day of the first month for which relief is sought.

(4)(a) In lieu of other fees provided in ORS 825.474 (Motor carrier tax for use of highways), carriers engaged in the operation of motor vehicles equipped with dump bodies and used in the transportation of sand, gravel, rock, dirt, debris, cinders, asphaltic concrete mix, metallic ores and concentrates or raw nonmetallic products, whether crushed or otherwise, moving from mines, pits or quarries may pay annual fees for such operation computed at the following rate for each 100 pounds of declared combined weight:

(A) For the period beginning on January 1, 2018, and ending on December 31, 2019, $9.10.

(B) For the period beginning on January 1, 2020, and ending on December 31, 2021, $10.20.

(C) For the period beginning on January 1, 2022, and ending on December 31, 2023, $11.30.

(b) Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt for taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.

(5)(a) In lieu of other fees provided in ORS 825.474 (Motor carrier tax for use of highways), carriers engaged in operating motor vehicles in the transportation of wood chips, sawdust, barkdust, hog fuel or shavings may pay annual fees for such operation computed at the following rate for each 100 pounds of declared combined weight:

(A) For the period beginning on January 1, 2018, and ending on December 31, 2019, $36.80.

(B) For the period beginning on January 1, 2020, and ending on December 31, 2021, $41.00.

(C) For the period beginning on January 1, 2022, and ending on December 31, 2023, $45.50.

(b) Any carrier electing to pay under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movement of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, service or moving from one exempt highway operation to another. [Formerly 767.825; 2003 c.618 §5; 2009 c.865 §53; 2017 c.750 §66]

Note: The amendments to 825.480 (Substitute taxes for certain vehicles) by section 67, chapter 750, Oregon Laws 2017, become operative January 1, 2024, and apply to fees imposed on or after January 1, 2024. See sections 68 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.

825.480 (Substitute taxes for certain vehicles). (1)(a) In lieu of other fees provided in ORS 825.474 (Motor carrier tax for use of highways), carriers engaged in operating motor vehicles in the transportation of logs, poles, peeler cores or piling may pay annual fees for such operation computed at the rate of $12.60 for each 100 pounds of declared combined weight.

(b) Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.

(2) The annual fees provided in subsections (1), (4) and (5) of this section may be paid on a monthly basis. Any carrier electing to pay fees under this method may not change an election during the same calendar year in which the election is made, but may be relieved from the payment due for any month during which a motor vehicle is not operated. A carrier electing to pay fees under this method shall report and pay these fees on or before the 10th of each month for the preceding month’s operations. A monthly report shall be made on all vehicles on the annual fee basis including any vehicle not operated for the month.

(3)(a) In lieu of the fees provided in ORS 825.470 (Temporary pass) to 825.474 (Motor carrier tax for use of highways), motor vehicles described in ORS 825.024 (Applicability to farm vehicles) with a combined weight of less than 46,000 pounds that are being operated under a permit issued under ORS 825.102 (Issuance of permits to intrastate for-hire carriers) may pay annual fees for such operation computed at the rate of $10.30 for each 100 pounds of declared combined weight.

(b) The annual fees provided in this subsection shall be paid in advance but may be paid on a monthly basis on or before the first day of the month. A carrier may be relieved from the fees due for any month during which the motor vehicle is not operated for hire if a statement to that effect is filed with the Department of Transportation on or before the fifth day of the first month for which relief is sought.

(4)(a) In lieu of other fees provided in ORS 825.474 (Motor carrier tax for use of highways), carriers engaged in the operation of motor vehicles equipped with dump bodies and used in the transportation of sand, gravel, rock, dirt, debris, cinders, asphaltic concrete mix, metallic ores and concentrates or raw nonmetallic products, whether crushed or otherwise, moving from mines, pits or quarries may pay annual fees for such operation computed at the rate of $12.60 for each 100 pounds of declared combined weight.

(b) Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt for taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.

(5)(a) In lieu of other fees provided in ORS 825.474 (Motor carrier tax for use of highways), carriers engaged in operating motor vehicles in the transportation of wood chips, sawdust, barkdust, hog fuel or shavings may pay annual fees for such operation computed at the rate of $50.80 for each 100 pounds of declared combined weight.

(b) Any carrier electing to pay under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movement of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, service or moving from one exempt highway operation to another.

(formerly 767.335, then 767.825)

Notes of Decisions

Where trucks were used for hauling sand and gravel that was processed, stockpiled and sold to “ready-mix” concrete opera­tions, transporta­tion was not “in connec­tion with highway or construc­tion projects” regardless of ultimate use of the concrete. Copeland v. Pub. Util. Commr., 21 Or App 547, 535 P2d 569 (1975)

Flat-rate alternative to weight-mile tax does not violate Commerce Clause of United States Constitu­tion. American Trucking Assns., Inc. v. State of Oregon, 339 Or 554, 124 P3d 1210 (2005)

(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.