Oregon Statutes 825.475 – Exemption from motor carrier tax and fuel tax
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:
Terms Used In Oregon Statutes 825.475
- Combined weight: means the weight of the motor vehicle plus the weight of the maximum load which the applicant has declared such vehicle will carry. See Oregon Statutes 825.005
- Motor vehicle: includes overdimension vehicles or vehicles permitted excessive weights pursuant to a special authorization issued by a city, county or the Department of Transportation. See Oregon Statutes 825.005
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
(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]
825.475 is repealed January 1, 2026. See sections 40 and 41, chapter 579, Oregon Laws 2019.
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