OAR 740-200-0020: Adoption of Federal Rules Governing Payment of Heavy Vehicle Use Tax (HVUT)
Edition: Current OARD snapshotEffective: 2026-01-01Last verified: 2026-09-07
The Department hereby adopts the rules of the United States Internal Revenue Service contained in 26 CFR Part 41 (Excise Tax on Use of Certain Highway Motor Vehicles) and all amendments thereto in effect January 1, 2026. These rules apply to carriers conducting operations subject to ORS Chapter 826. As provided in CFR Title 26 Part 41.6001-2(b)(3), the Department will suspend the registration of a vehicle for which proof of HVUT payment has not been received within four months of the effective date of registration. [Note: The Code of Federal Regulations Title 26 Part 41.6001-2(b)(3) (Proof of payment for State registration purposes) referenced above is available at the Commerce and Compliance Division.]
Official history and status
Statutory/Other Authority: ORS 184.619, 823.011 & 826.003
Statutes/Other Implemented: ORS 803.370(5) & 826.007
History: MCTD 8-2025, amend filed 12/11/2025, effective 01/01/2026 MCTD 2-2025, amend filed 01/16/2025, effective 01/16/2025 MCTD 1-2024, amend filed 01/26/2024, effective 01/26/2024 MCTD 1-2023, amend filed 01/12/2023, effective 01/12/2023 MCTD 5-2021, amend filed 11/23/2021, effective 11/23/2021 MCTD 1-2021, amend filed 01/28/2021, effective 01/28/2021 MCTD 25-2020, minor correction filed 05/08/2020, effective 05/08/2020 MCTD 3-2020, amend filed 04/03/2020, effective 04/03/2020 MCTD 3-2018, amend filed 12/07/2018, effective 01/01/2019 MCTD 1-2018, amend filed 02/16/2018, effective 02/16/2018 MCTD 2-2017, f. & cert. ef. 3-7-17 MCTD 1-2017, f. & cert. ef. 2-22-17 MCTD 2-2016, f. & cert. ef. 7-27-16 MCTD 2-2015, f. & cert. ef. 5-26-15 MCTD 7-2013, f. 12-20-13, cert. ef. 1-1-14 MCTD 1-2013, f. & cert. ef. 1-17-13 MCTD 2-2012, f. & cert. ef. 2-21-12 MCTD 1-2011, f. & cert. ef. 2-18-11 MCTD 2-2008, f. 6-23-08, cert. ef. 7-1-08 MCTD 4-2004, f. 12-28-04, cert. ef. 1-1-05 MCTD 8-2003, f. & cert. ef. 11-18-03, cert. ef. 1-1-04 MCTB 6-2002, f. & cert. ef. 11-18-02 MCT 3-1996, f. & cert. ef. 3-14-96, Renumbered from 860-081-0015 PUC 7-1993, f. & cert. ef. 3-19-93, (Order No. 93-285) PUC 19-1990, f. & cert. ef. 12-31-90, (Order No. 90-1919)
This rule cites
- ORS Chapter 826 — target_record_not_published
Cited by
No inbound citations found.
Official source: https://secure.sos.state.or.us/oard/