ORS 319.700: Per-mile road usage charge. (2) Sections 65 to 67, 71, 72 and 80 of this 2025 special session Act, the amendments to ORS 295.103, 319.010, 319.390, 319.520, 319.550, 319.671, 319.700, 810.530, 818.400, 823.012, 823.023, 823.027, 823.085, 825.104, 825.250, 825.326, 825.492, 825.555 and 825.990 by sections 59 to 63, 68, 69, 73 to 77, 81, 82 and 85 to 89 of this 2025 special session Act and the repeal of ORS 319.665 and 825.486 by section 90 of this 2025 special session Act become operative on July 1, 2029.

319.700. The tax and the penalty imposed upon a user of fuel in a motor vehicle by ORS 319.510 to 319.880 or penalties associated with the improper use or storage of dyed diesel under sections 71 and 72 of this 2025 special session Act shall constitute a lien upon, and shall have the effect of an execution duly levied against, any motor vehicle in connection with which the taxable use is made, attaching at the time of such use. The lien shall not be removed until the tax has been paid or the motor vehicle subject to the lien has been sold in payment of such tax. The lien is paramount to all private liens or encumbrances of whatever character upon the motor vehicle and to the rights of any conditional vendor or any other holder of the legal title in or to the motor vehicle.

(2) Sections 65 to 67, 71, 72 and 80 of this 2025 special session Act, the amendments to ORS 295.103, 319.010, 319.390, 319.520, 319.550, 319.671, 319.700, 810.530, 818.400, 823.012, 823.023, 823.027, 823.085, 825.104, 825.250, 825.326, 825.492, 825.555 and 825.990 by sections 59 to 63, 68, 69, 73 to 77, 81, 82 and 85 to 89 of this 2025 special session Act and the repeal of ORS 319.665 and 825.486 by section 90 of this 2025 special session Act become operative on July 1, 2029.