Motor Vehicle and Aircraft Fuel Taxes

ORS 319.885
Per-mile road usage charge


(1)

(a) Except as provided in paragraph (b) of this subsection, the registered owner of a subject vehicle shall pay a per-mile road usage charge for metered use by the subject vehicle of the highways in Oregon.

(b)

During the term of a lease, the lessee of a subject vehicle shall pay the per-mile road usage charge for metered use by the subject vehicle of the highways in Oregon.

(2)

The rate of the per-mile road usage charge is five percent of the rate of the per-gallon license tax provided in ORS 319.020 (Monthly statement by dealer) (1)(b) in effect at the time the charge becomes due. [2013 c.781 §3; 2017 c.750 §§118,118a; 2019 c.428 §§3,4]
Note: See note under 319.883 (Definitions for ORS 319.883 to 319.946).
Chapter 319

Atty. Gen. Opinions

Applicability to "license" tax of exemptions from fuel tax and refund of taxes paid, (1974) Vol 37, p 229


Source

Last accessed
Jun. 26, 2021