______________________________________________________________________________
MILEAGE TAX RATE TABLE "A"
Declared Combined Fee Rates
Weight Groups Per Mile
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
______________________________________________________________________________
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 82,000 211.5 193.4 180.8 171.8 162.0
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:
______________________________________________________________________________
MILEAGE TAX RATE TABLE "A"
Declared Combined Fee Rates
Weight Groups Per Mile
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
______________________________________________________________________________
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 82,000 222.1 203.1 189.9 180.4 170.1
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:
______________________________________________________________________________
MILEAGE TAX RATE TABLE "A"
Declared Combined Fee Rates
Weight Groups Per Mile
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
______________________________________________________________________________
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 82,000 244.7 223.8 209.2 198.8 187.5
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 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.
______________________________________________________________________________
MILEAGE TAX RATE TABLE "A"
Declared Combined Fee Rates
Weight Groups Per Mile
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
______________________________________________________________________________
Structure 2021 Oregon Revised Statutes
Volume : 19 - Utilities, Vehicle Code, Watercraft, Aviation
Section 825.005 - Definitions.
Section 825.017 - Nonapplicability of chapter to certain persons and vehicles.
Section 825.020 - Applicability of chapter to certain vehicles and combinations over 26,000 pounds.
Section 825.022 - Nonapplicability of certain provisions to vehicles and combinations.
Section 825.024 - Applicability to farm vehicles.
Section 825.028 - Transportation services for charitable organizations.
Section 825.032 - Nonapplicability of economic regulation to specified vehicles.
Section 825.102 - Issuance of permits to intrastate for-hire carriers; rules.
Section 825.108 - Issuance of permits to private carriers; exception.
Section 825.115 - Temporary authority to provide transportation services; duration.
Section 825.117 - Certificate for emergency transportation services.
Section 825.129 - Legal status of certificates.
Section 825.137 - Cancellation, revocation or suspension of authority, generally.
Section 825.160 - Liability insurance of carriers.
Section 825.162 - Cargo insurance.
Section 825.166 - Deposit of securities or letter of credit.
Section 825.168 - Self-insurance.
Section 825.180 - Application fee; transfer fee; refunds.
Section 825.200 - Rules and orders regarding uniform cargo liability and joint line rates.
Section 825.202 - Department’s authority over for-hire carriers of household goods.
Section 825.206 - Duties of interstate carriers.
Section 825.210 - Regulation of motor vehicles.
Section 825.212 - Regulation of mileage records; distinguishing marks.
Section 825.224 - Rate regulation of carriers of household goods.
Section 825.226 - Rating bureaus; rules.
Section 825.230 - Carrier to operate only in class for which authority issued; effect of violation.
Section 825.232 - General authority to prescribe and enforce rules and classifications.
Section 825.234 - Classes of carriers of household goods; filing of tariff.
Section 825.248 - Annual commercial motor vehicle safety plan.
Section 825.250 - Stop for inspection.
Section 825.254 - Limitation on movement of vehicles to particular days of week; rules.
Section 825.260 - Impoundment of vehicles unlawfully transporting hazardous wastes or substances.
Section 825.302 - Service of process on nonresident carrier by serving the department.
Section 825.326 - Motor Carrier Account; Consumer Protection Household Moves Account.
Section 825.330 - Restrictions on use of funds.
Section 825.402 - Participation in program.
Section 825.410 - Drug and alcohol testing program.
Section 825.415 - Drug and alcohol testing; school transportation provider.
Section 825.450 - Weight identifier; period of validity; rules.
Section 825.454 - Identification devices; applications.
Section 825.470 - Temporary pass; fees; rules.
Section 825.472 - Determination of filing of reports or payments.
Section 825.474 - Motor carrier tax for use of highways.
Section 825.475 - Exemption from motor carrier tax and fuel tax.
Section 825.476 - Carrier tax tables.
Section 825.480 - Substitute taxes for certain vehicles.
Section 825.482 - Review of flat fee rates.
Section 825.486 - Credit for fuel tax.
Section 825.492 - Annual and quarterly reports authorized.
Section 825.494 - Assessment by department upon failure to report tax or fee due.
Section 825.502 - Payment of taxes and fees by credit card; rules.
Section 825.504 - Warrant procedure for collecting tax, fee, penalty or assessment.
Section 825.506 - Deposit or bond to secure payment of fees, taxes, charges and penalties.
Section 825.507 - Limitations on cancellation of bond; suspension of authority.
Section 825.508 - Use of collection agency to obtain moneys due.
Section 825.509 - Writing off uncollected moneys due.
Section 825.515 - Daily records and monthly reports by carriers.
Section 825.517 - Certain records not public.
Section 825.550 - Multijurisdictional agreement for collection of weight-mile taxes; rules.
Section 825.555 - International fuel tax agreement; rules; fees.
Section 825.600 - Purpose of ORS 825.601 to 825.615.
Section 825.601 - Definitions.
Section 825.605 - Unlawfully idling the primary engine of a commercial vehicle; penalty.
Section 825.610 - Exemptions from requirements in ORS 825.605.
Section 825.615 - Preemption of local regulation of idling; exception.