ORS 825.476: Carrier tax tables.
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ORS sections in this chapter were amended or repealed by the Legislative Assembly during its 2025 special session. See the table of ORS sections amended or repealed during the 2025 special session: 2025 ss A&R Tables New sections of law were added by legislative action to this ORS
______________________________________________________________________________ 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 ______________________________________________________________________________ [Formerly 767.820; 1999 c.1075 §36; 2003 c.618 §4; 2009 c.865 §52; 2017 c.750 §§63,64]
Official history and status
History: Note: 825.476 is amended by Enrolled House Bill 3991 (2025 special session). As of the date of publication of the 2025 Edition of the Oregon Revised Statutes, Enrolled House Bill 3991 (2025 special session) is subject to potential referendum petitions that may be filed with the Secretary of State as provided in Article IV, section 1, of the Oregon Constitution. The full text of Enrolled House Bill 3991 (2025 special session) is set forth following 801.610.
Administrative rules citing this section
- OAR 740-055-0110: Fuel Purchase Records and Refunds — implements
This rule cites
No citations extracted.
Cited by
- ORS 184.656: Governor’s budget for department.
- ORS 319.550: User’s license required to use fuel; exceptions.
- ORS 319.690: Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules.
- ORS 366.507: Modernization program; funding; conditions and criteria.
- ORS 366.508: Legislative findings.
- ORS 366.739: Allocation of moneys to counties and cities generally.
- ORS 366.744: Allocation of moneys from specified increases in title and registration fees and in truck taxes and fees; restrictions on expenditure by Multnomah County.
- ORS 366.752: Allocation of moneys from specified increases in fees.
- ORS 367.095: Tax and fee distribution and projects.
- ORS 367.621: Use of private sector resources in specified work.
- ORS 376.390: Payment of taxes and fees by forest road contractor.
- ORS 801.610: “Worker transport bus.”
- ORS 825.022: Nonapplicability of certain provisions to vehicles and combinations.
- ORS 825.472: Determination of filing of reports or payments.
- ORS 825.474: Motor carrier tax for use of highways.
- ORS 825.484: Effect of carrier tax law on other taxes; offset of fees or taxes erroneously paid.
- ORS 825.486: Credit for fuel tax.
- ORS 825.488: Fees required of interstate carriers.
- OAR 740-065-0010: General Provisions
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors825.html