ORS 825.475: Exemption from motor carrier tax and fuel tax.
Where this section sits in the code
- 19 - Utilities, Vehicle Code, Watercraft, Aviation
- 59. Oregon Vehicle Code
- Chapter 825 — Motor Carriers
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:
(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.
Collected 2026-09-03T23:50:18Z. Source file · JSON