Oregon Revised Statutes

Or. Rev. Stat. § 366.505 (2026)

Composition and use of highway fund

✓ current as of May 2026
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      366.505 Composition and use of highway fund. (1) The State Highway Fund shall consist of:

      (a) All moneys and revenues derived under and by virtue of the sale of bonds, the sale of which is authorized by law and the proceeds thereof to be dedicated to highway purposes.

      (b) All moneys and revenues accruing from the licensing of motor vehicles, operators and chauffeurs.

      (c) Moneys and revenues derived from any tax levied upon gasoline, distillate, liberty fuel or other volatile and inflammable liquid fuels, except moneys and revenues described in ORS 184.642 (2)(a) that become part of the Department of Transportation Operating Fund.

      (d) Moneys and revenues derived from the road usage charges imposed under ORS 319.885.

      (e) Moneys and revenues derived from the use tax imposed under ORS 320.410.

      (f) Moneys and revenues derived from or made available by the federal government for road construction, maintenance or betterment purposes.

      (g) All moneys and revenues received from all other sources which by law are allocated or dedicated for highway purposes.

      (2) The State Highway Fund shall be deemed and held as a trust fund, separate and distinct from the General Fund, and may be used only for the purposes authorized by law and is continually appropriated for such purposes.

      (3) Moneys in the State Highway Fund may be invested as provided in ORS 293.701 to 293.857. All interest earnings on any of the funds designated in subsection (1) of this section shall be placed to the credit of the highway fund. [Amended by 1953 c.125 §5; 1989 c.966 §43; 2001 c.820 §5; 2009 c.821 §30a; 2013 c.781 §22; 2017 c.750 §116]

Notes of Decisions
Cited in 4 cases, 1957–2018 · leading case: AAA Oregon/Idaho Auto Source, LLC v. State, 423 P.3d 71 (Or. 2018).
AAA Oregon/Idaho Auto Source, LLC v. State, 423 P.3d 71 (Or. 2018). · cites it 2× “" The State Highway Fund is governed by ORS 366.505, which identifies the composition of the fund and provides that the fund "shall be deemed and held as a trust fund, separate and distinct from the General Fund, and may be used only for the purposes authorized by law.”
State High. Comm'n v. Rawson, 312 P.2d 849 (Or. 1957). “) And see, ORS 366.505. To summarize: From 1907 to date, we have had a system whereby the State Land Board was authorized to execute leases for mining from “any lands” owned by the state and whereby the proceeds from the sale or lease of lands within the purview of the act were…”
Terry v. Multnomah Cnty., 554 P.2d 1017 (Or. Ct. App. 1976). “4 million advance from the State Highway Fund pursuant to Oregon Laws 1973, ch 677 (ORS 366.505 note), which provides in pertinent part: "Section 2.”
State ex rel. Weinstein v. Lane Cnty., 692 P.2d 135 (Or. Ct. App. 1984). “on, improvement, repair, maintenance, operation and use of public highways, roads, streets and roadside rest areas in this state: “(a) Any tax levied on, with respect to, or measured by the storage, withdrawal, use, sale, distribution, importation or receipt of motor vehicle…”
— Or. Rev. Stat. § 366.505(2) — 1 case
AAA Oregon/Idaho Auto Source, LLC v. State, 423 P.3d 71 (Or. 2018). “" The State Highway Fund is governed by ORS 366.505, which identifies the composition of the fund and provides that the fund "shall be deemed and held as a trust fund, separate and distinct from the General Fund, and may be used only for the purposes authorized by law.”
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