ORS 825.476
Carrier tax tables

(1)

For the period beginning on January 1, 2018, and ending on December 31, 2019:
Declared Combined Fee Rates
Weight Groups Per Mile

(Pounds)

(Mills)
26,001 to 28,000 62.3
28,001 to 30,000 66.0
30,001 to 32,000 68.9
32,001 to 34,000 72.1
34,001 to 36,000 74.9
36,001 to 38,000 78.7
38,001 to 40,000 81.7
40,001 to 42,000 84.7
42,001 to 44,000 87.8
44,001 to 46,000 90.7
46,001 to 48,000 93.7
48,001 to 50,000 96.8
50,001 to 52,000 100.4
52,001 to 54,000 104.1
54,001 to 56,000 108.0
56,001 to 58,000 112.5
58,001 to 60,000 117.7
60,001 to 62,000 123.7
62,001 to 64,000 130.6
64,001 to 66,000 138.0
66,001 to 68,000 147.8
68,001 to 70,000 158.3
70,001 to 72,000 168.7
72,001 to 74,000 178.3
74,001 to 76,000 187.5
76,001 to 78,000 196.6
78,001 to 80,000 204.8
Declared Combined Number of Axles
Weight Groups 5 6 7 8 9 or

(Pounds)

(Mills) more
80,001 to 82,000 211.5 193.4 180.8 171.8 162.0
82,001 to 84,000 218.3 196.6 183.8 174.0 164.2
84,001 to 86,000 224.9 201.1 186.8 176.2 166.5
86,001 to 88,000 232.5 205.4 189.7 179.3 168.7
88,001 to 90,000 241.5 210.7 192.8 182.2 171.8
90,001 to 92,000 252.0 216.8 195.6 185.2 174.8
92,001 to 94,000 263.3 222.7 198.7 188.2 177.1
94,001 to 96,000 275.3 229.5 202.5 191.3 179.9
96,001 to 98,000 288.1 237.8 207.0 194.4 183.0
98,001 to 100,000 246.7 211.5 198.0 186.0
100,001 to 102,000 216.0 202.5 189.1
102,001 to 104,000 220.5 207.0 192.8
104,001 to 105,500 226.4 211.5 196.6

(2)

For the period beginning on January 1, 2020, and ending on December 31, 2021:
Declared Combined Fee Rates
Weight Groups Per Mile

(Pounds)

(Mills)
26,001 to 28,000 65.4
28,001 to 30,000 69.3
30,001 to 32,000 72.4
32,001 to 34,000 75.7
34,001 to 36,000 78.6
36,001 to 38,000 82.7
38,001 to 40,000 85.8
40,001 to 42,000 88.9
42,001 to 44,000 92.2
44,001 to 46,000 95.3
46,001 to 48,000 98.4
48,001 to 50,000 101.6
50,001 to 52,000 105.4
52,001 to 54,000 109.3
54,001 to 56,000 113.4
56,001 to 58,000 118.1
58,001 to 60,000 123.5
60,001 to 62,000 129.9
62,001 to 64,000 137.1
64,001 to 66,000 144.9
66,001 to 68,000 155.2
68,001 to 70,000 166.2
70,001 to 72,000 177.1
72,001 to 74,000 187.3
74,001 to 76,000 196.9
76,001 to 78,000 206.4
78,001 to 80,000 215.0
Declared Combined Number of Axles
Weight Groups 5 6 7 8 9 or

(Pounds)

(Mills) more
80,001 to 82,000 222.1 203.1 189.9 180.4 170.1
82,001 to 84,000 229.3 206.4 193.0 182.7 172.4
84,001 to 86,000 236.1 211.1 196.1 185.0 174.8
86,001 to 88,000 244.1 215.7 199.2 188.2 177.1
88,001 to 90,000 253.6 221.3 202.5 191.3 180.4
90,001 to 92,000 264.6 227.6 205.4 194.5 183.5
92,001 to 94,000 276.5 233.8 208.7 197.6 186.0
94,001 to 96,000 289.1 241.0 212.6 200.8 188.9
96,001 to 98,000 302.5 249.7 217.3 204.1 192.2
98,001 to 100,000 259.0 222.1 207.9 195.3
100,001 to 102,000 226.8 212.6 198.5
102,001 to 104,000 231.5 217.3 202.5
104,001 to 105,500 237.8 222.1 206.4

(3)

For the period beginning on January 1, 2022, and ending on December 31, 2023:
Declared Combined Fee Rates
Weight Groups Per Mile

(Pounds)

(Mills)
26,001 to 28,000 72.0
28,001 to 30,000 76.4
30,001 to 32,000 79.8
32,001 to 34,000 83.4
34,001 to 36,000 86.6
36,001 to 38,000 91.1
38,001 to 40,000 94.5
40,001 to 42,000 98.0
42,001 to 44,000 101.6
44,001 to 46,000 105.0
46,001 to 48,000 108.4
48,001 to 50,000 112.0
50,001 to 52,000 116.1
52,001 to 54,000 120.5
54,001 to 56,000 125.0
56,001 to 58,000 130.2
58,001 to 60,000 136.1
60,001 to 62,000 143.2
62,001 to 64,000 151.1
64,001 to 66,000 159.7
66,001 to 68,000 171.1
68,001 to 70,000 183.1
70,001 to 72,000 195.2
72,001 to 74,000 206.4
74,001 to 76,000 217.0
76,001 to 78,000 227.4
78,001 to 80,000 237.0
Declared Combined Number of Axles
Weight Groups 5 6 7 8 9 or

(Pounds)

(Mills) more
80,001 to 82,000 244.7 223.8 209.2 198.8 187.5
82,001 to 84,000 252.6 227.4 212.7 201.3 190.0
84,001 to 86,000 260.2 232.7 216.1 203.8 192.7
86,001 to 88,000 269.0 237.7 219.5 207.4 195.2
88,001 to 90,000 279.5 243.8 223.1 210.9 198.8
90,001 to 92,000 291.5 250.8 226.4 214.3 202.2
92,001 to 94,000 304.7 257.7 230.0 217.7 204.9
94,001 to 96,000 318.6 265.6 234.3 221.3 208.2
96,001 to 98,000 333.3 275.2 239.5 224.9 211.8
98,001 to 100,000 285.4 244.7 229.1 215.2
100,001 to 102,000 249.9 234.3 218.8
102,001 to 104,000 255.2 239.5 223.1
104,001 to 105,500 262.0 244.7 227.4
[Formerly 767.820; 1999 c.1075 §36; 2003 c.618 §4; 2009 c.865 §52; 2017 c.750 §63]
Note: The amendments to 825.476 (Carrier tax tables) by section 64, chapter 750, Oregon Laws 2017, become operative January 1, 2024, and apply to taxes imposed on or after January 1, 2024. See section 65, chapter 750, Oregon Laws 2017, and section 139, chapter 750, Oregon Laws 2017, as amended by section 31, chapter 93, Oregon Laws 2018. The text that is operative on and after January 1, 2024, is set forth for the user’s convenience.
825.476 (Carrier tax tables).
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
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

Source: Section 825.476 — Carrier tax tables, https://www.­oregonlegislature.­gov/bills_laws/ors/ors825.­html.

825.005
Definitions 825.007
Policy 825.010
Compliance with chapter required 825.015
Nonapplicability of chapter to certain vehicles used in nonprofit transportation of passengers 825.017
Nonapplicability of chapter to certain persons and vehicles 825.018
Report from owners or operators of vehicles exempted by ORS 825.017 825.020
Applicability of chapter to certain vehicles and combinations over 26,000 pounds 825.022
Nonapplicability of certain provisions to vehicles and combinations 825.024
Applicability to farm vehicles 825.026
Applicability of chapter to certain otherwise exempt vehicles when transporting hazardous wastes 825.028
Transportation services for charitable organizations 825.030
Application of chapter to interstate and foreign commerce 825.032
Nonapplicability of economic regulation to specified vehicles 825.100
Certificate or permit required for commercial transportation of persons or property on public highways 825.102
Issuance of permits to intrastate for-hire carriers 825.104
Federal registration and financial responsibility requirements for interstate carriers 825.105
Confirmation of federal registration and financial responsibility for interstate motor carriers 825.106
Issuance of permits to carriers described in ORS 825.020 825.108
Issuance of permits to private carriers 825.110
Issuance, extension or transfer of certificate to carriers of household goods 825.115
Temporary authority to provide transportation services 825.117
Certificate for emergency transportation services 825.125
Applications for authority 825.127
Permit for local cartage of household goods 825.129
Legal status of certificates 825.135
Denial of certificate, permit, transfer or extension of authority 825.137
Cancellation, revocation or suspension of authority, generally 825.139
Suspension or cancellation of authority for tax delinquency or failure to file bond 825.141
Reinstatement fee after suspension of authority 825.160
Liability insurance of carriers 825.162
Cargo insurance 825.164
Rules for compliance with ORS 825.160 and 825.162 825.166
Deposit of securities or letter of credit 825.168
Self-insurance 825.170
Prohibited indemnification provisions in motor carrier transportation contracts 825.180
Application fee 825.200
Rules and orders regarding uniform cargo liability and joint line rates 825.202
Department’s authority over for-hire carriers of household goods 825.204
Regulation of shipping receipts, changes of vehicles and routes, records and mileage for carriers of household goods 825.206
Duties of interstate carriers 825.210
Regulation of motor vehicles 825.212
Regulation of mileage records 825.220
Temporary rate procedures 825.222
Publication of notice of proposed rate establishment or modification 825.224
Rate regulation of carriers of household goods 825.226
Rating bureaus 825.230
Carrier to operate only in class for which authority issued 825.232
General authority to prescribe and enforce rules and classifications 825.234
Classes of carriers of household goods 825.240
Inapplicability of certain regulatory statutes to local cartage activities 825.247
Imposition of fee on certain household goods carriers 825.248
Annual commercial motor vehicle safety plan 825.250
Stop for inspection 825.252
Safety regulations relating to drivers or operators 825.254
Limitation on movement of vehicles to particular days of week 825.256
Rules for transportation of infectious waste 825.258
Rules for transportation of hazardous waste, hazardous material and PCB 825.260
Impoundment of vehicles unlawfully transporting hazardous wastes or substances 825.300
Utilization of state police in enforcing chapter 825.302
Service of process on nonresident carrier by serving the department 825.304
Vehicle owner to be made party to certificate or permit enforcement proceedings 825.320
Carrier’s annual report to department 825.322
Disclosure of hazardous waste transportation reports and information to Environmental Protection Agency 825.325
Intrastate for-hire carrier of household goods required to obtain and retain criminal background check 825.326
Motor Carrier Account 825.328
Monthly transfer of Motor Carrier Account surplus to State Highway Fund 825.330
Restrictions on use of funds 825.350
Voluntary commuter ridesharing arrangement not to be taxed or licensed by local government 825.352
Advertising requirements for carriers of household goods 825.354
Appointment of agents to issue passes, collect fees and taxes 825.356
Courts to forward copies of record on conviction for violation of chapter 825.400
Rules for establishment of motor carrier education program 825.402
Participation in program 825.410
Drug and alcohol testing program 825.415
Drug and alcohol testing 825.450
Weight identifier 825.452
Initial registration period 825.454
Identification devices 825.470
Temporary pass 825.472
Determination of filing of reports or payments 825.474
Motor carrier tax for use of highways 825.475
Exemption from motor carrier tax and fuel tax 825.476
Carrier tax tables 825.480
Substitute taxes for certain vehicles 825.482
Review of flat fee rates 825.484
Effect of carrier tax law on other taxes 825.486
Credit for fuel tax 825.488
Fees required of interstate carriers 825.490
Due date of taxes and fees 825.492
Annual and quarterly reports authorized 825.494
Assessment by department upon failure to report tax or fee due 825.496
Reassessment waiver or reduction upon request 825.498
Collection of fees, taxes and other moneys 825.500
Calculation of interest and penalties for delinquent road use assessment fees and single-use nondivisible load permits 825.502
Payment of taxes and fees by credit card 825.504
Warrant procedure for collecting tax, fee, penalty or assessment 825.506
Deposit or bond to secure payment of fees, taxes, charges and penalties 825.507
Limitations on cancellation of bond 825.508
Use of collection agency to obtain moneys due 825.509
Writing off uncollected moneys due 825.515
Daily records and monthly reports by carriers 825.517
Certain records not public 825.550
Multijurisdictional agreement for collection of weight-mile taxes 825.555
International fuel tax agreement 825.600
Purpose of ORS 825.601 to 825.615 825.601
Definitions 825.605
Unlawfully idling the primary engine of a commercial vehicle 825.610
Exemptions from requirements in ORS 825.605 825.615
Preemption of local regulation of idling 825.950
Civil penalty for violation of this chapter, ORS chapter 818 or 826, or rule or order of department 825.955
Civil penalty for violation of provisions relating to driver equipment compliance form or drug and alcohol testing program 825.960
Department action against employer when department receives notification of violation of out-of-service order 825.990
Criminal penalties
Green check means up to date. Up to date

Current through early 2024

§ 825.476’s source at oregon​.gov