ORS 825.480
Substitute taxes for certain vehicles
(1)
Intentionally left blank —Ed.(a)
In lieu of other fees provided in ORS 825.474 (Motor carrier tax for use of highways), carriers engaged in operating motor vehicles in the transportation of logs, poles, peeler cores or piling may pay annual fees for such operation computed at the following rate for each 100 pounds of declared combined weight:(A)
For the period beginning on January 1, 2018, and ending on December 31, 2019, $9.10.(B)
For the period beginning on January 1, 2020, and ending on December 31, 2021, $10.(C)
For the period beginning on January 1, 2022, and ending on December 31, 2023, $11.(b)
Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.(2)
The annual fees provided in subsections (1), (4) and (5) of this section may be paid on a monthly basis. Any carrier electing to pay fees under this method may not change an election during the same calendar year in which the election is made, but may be relieved from the payment due for any month during which a motor vehicle is not operated. A carrier electing to pay fees under this method shall report and pay these fees on or before the 10th of each month for the preceding month’s operations. A monthly report shall be made on all vehicles on the annual fee basis including any vehicle not operated for the month.(3)
Intentionally left blank —Ed.(a)
In lieu of the fees provided in ORS 825.470 (Temporary pass) to 825.474 (Motor carrier tax for use of highways), motor vehicles described in ORS 825.024 (Applicability to farm vehicles) with a combined weight of less than 46,000 pounds that are being operated under a permit issued under ORS 825.102 (Issuance of permits to intrastate for-hire carriers) may pay annual fees for such operation computed at the following rate for each 100 pounds of declared combined weight:(A)
For the period beginning on January 1, 2018, and ending on December 31, 2019, $7.50.(B)
For the period beginning on January 1, 2020, and ending on December 31, 2021, $8.20.(C)
For the period beginning on January 1, 2022, and ending on December 31, 2023, $9.(b)
The annual fees provided in this subsection shall be paid in advance but may be paid on a monthly basis on or before the first day of the month. A carrier may be relieved from the fees due for any month during which the motor vehicle is not operated for hire if a statement to that effect is filed with the Department of Transportation on or before the fifth day of the first month for which relief is sought.(4)
Intentionally left blank —Ed.(a)
In lieu of other fees provided in ORS 825.474 (Motor carrier tax for use of highways), carriers engaged in the operation of motor vehicles equipped with dump bodies and used in the transportation of sand, gravel, rock, dirt, debris, cinders, asphaltic concrete mix, metallic ores and concentrates or raw nonmetallic products, whether crushed or otherwise, moving from mines, pits or quarries may pay annual fees for such operation computed at the following rate for each 100 pounds of declared combined weight:(A)
For the period beginning on January 1, 2018, and ending on December 31, 2019, $9.10.(B)
For the period beginning on January 1, 2020, and ending on December 31, 2021, $9.90.(C)
For the period beginning on January 1, 2022, and ending on December 31, 2023, $10.90.(b)
Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt for taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.(5)
Intentionally left blank —Ed.(a)
In lieu of other fees provided in ORS 825.474 (Motor carrier tax for use of highways), carriers engaged in operating motor vehicles in the transportation of wood chips, sawdust, barkdust, hog fuel or shavings may pay annual fees for such operation computed at the following rate for each 100 pounds of declared combined weight:(A)
For the period beginning on January 1, 2018, and ending on December 31, 2019, $36.80.(B)
For the period beginning on January 1, 2020, and ending on December 31, 2021, $40.20.(C)
For the period beginning on January 1, 2022, and ending on December 31, 2023, $44.30.(b)
Any carrier electing to pay under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movement of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, service or moving from one exempt highway operation to another. [Formerly 767.825; 2003 c.618 §5; 2009 c.865 §53; 2017 c.750 §66; 2018 c.93 §29](b)
Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.(2)
The annual fees provided in subsections (1), (4) and (5) of this section may be paid on a monthly basis. Any carrier electing to pay fees under this method may not change an election during the same calendar year in which the election is made, but may be relieved from the payment due for any month during which a motor vehicle is not operated. A carrier electing to pay fees under this method shall report and pay these fees on or before the 10th of each month for the preceding month’s operations. A monthly report shall be made on all vehicles on the annual fee basis including any vehicle not operated for the month.(3)
Intentionally left blank —Ed.(a)
In lieu of the fees provided in ORS 825.470 (Temporary pass) to 825.474 (Motor carrier tax for use of highways), motor vehicles described in ORS 825.024 (Applicability to farm vehicles) with a combined weight of less than 46,000 pounds that are being operated under a permit issued under ORS 825.102 (Issuance of permits to intrastate for-hire carriers) may pay annual fees for such operation computed at the rate of $9.60 for each 100 pounds of declared combined weight.(b)
The annual fees provided in this subsection shall be paid in advance but may be paid on a monthly basis on or before the first day of the month. A carrier may be relieved from the fees due for any month during which the motor vehicle is not operated for hire if a statement to that effect is filed with the Department of Transportation on or before the fifth day of the first month for which relief is sought.(4)
Intentionally left blank —Ed.(a)
In lieu of other fees provided in ORS 825.474 (Motor carrier tax for use of highways), carriers engaged in the operation of motor vehicles equipped with dump bodies and used in the transportation of sand, gravel, rock, dirt, debris, cinders, asphaltic concrete mix, metallic ores and concentrates or raw nonmetallic products, whether crushed or otherwise, moving from mines, pits or quarries may pay annual fees for such operation computed at the rate of $11.50 for each 100 pounds of declared combined weight.(b)
Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt for taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.(5)
Intentionally left blank —Ed.(a)
In lieu of other fees provided in ORS 825.474 (Motor carrier tax for use of highways), carriers engaged in operating motor vehicles in the transportation of wood chips, sawdust, barkdust, hog fuel or shavings may pay annual fees for such operation computed at the rate of $47 for each 100 pounds of declared combined weight.(b)
Any carrier electing to pay under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movement of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, service or moving from one exempt highway operation to another.
Source:
Section 825.480 — Substitute taxes for certain vehicles, https://www.oregonlegislature.gov/bills_laws/ors/ors825.html.
Notes of Decisions
Where trucks were used for hauling sand and gravel that was processed, stockpiled and sold to “ready-mix” concrete operations, transportation was not “in connection with highway or construction projects” regardless of ultimate use of the concrete. Copeland v. Pub. Util. Commr., 21 Or App 547, 535 P2d 569 (1975)
Flat-rate alternative to weight-mile tax does not violate Commerce Clause of United States Constitution. American Trucking Assns., Inc. v. State of Oregon, 339 Or 554, 124 P3d 1210 (2005)
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