ORS 825.475: Exemption from motor carrier tax and fuel tax.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
ORS sections in this chapter were amended or repealed by the Legislative Assembly during its 2025 special session. See the table of ORS sections amended or repealed during the 2025 special session: 2025 ss A&R Tables New sections of law were added by legislative action to this ORS
Notwithstanding ORS 319.020, 319.530 and 825.474, 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 or fuel taxes imposed under ORS 319.020 and 319.530, 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]
Official history and status
History: Note: 825.475 is repealed January 1, 2032. See section 40, chapter 579, Oregon Laws 2019, and see section 41, chapter 579, Oregon Laws 2019, as amended by section 22, chapter 562, Oregon Laws 2025.
This rule cites
- ORS 319.020 — resolved
- 319.530 — resolved
- 825.474 — resolved
- ORS 825.474 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors825.html