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Oregon Revised Statutes

Or. Rev. Stat. § 825.474 (2026)

Motor carrier tax for use of highways

✓ current as of May 2026
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      825.474 Motor carrier tax for use of highways. (1) In addition to other fees and taxes imposed by law upon carriers, there shall be assessed against and collected from every carrier a tax for the use of the highways, to apply to the cost of administration of this chapter and for the maintenance, operation, construction and reconstruction of public highways.

      (2) The tax rate which shall apply to each motor vehicle shall be based upon the declared combined weight of the motor vehicle and in accordance with the weight group tax rates as shown in the tables set forth in ORS 825.476.

      (3) For the purpose of computing the tax due:

      (a) Table “A” applies to motor vehicles subject to the tax imposed by this section that are not issued an annual variance permit under ORS 818.200 (1)(a) to (c) to operate with a combined weight of more than 80,000 pounds.

      (b) Table “B” applies to motor vehicles subject to the tax imposed by this section that are issued or required to obtain an annual variance permit under ORS 818.200 (1)(a) to (c) to operate with a combined weight of more than 80,000 pounds.

      (c) The declared combined weight shall be the combined weight, as defined in ORS 825.005, declared in the application for authority under ORS 825.100, subject to audit and approval by the Department of Transportation.

      (d) In addition to any tax due under this chapter, motor vehicles that exceed the maximum vehicle weight limits for annual variance permits under ORS 818.200 (1)(a) to (c) are subject to the road use assessment fee imposed under ORS 818.225 for the entire motor vehicle weight, minus the road use assessment fee for the maximum vehicle weight allowed under the annual variance permit.

      (4) The tax for each motor vehicle when table “A” or “B” is used shall be computed by multiplying the extreme mileage of travel in Oregon by the appropriate weight group tax rate as it appears in the table. [Formerly 767.815]

 

      Note: 825.474 is amended by Enrolled House Bill 3991 (2025 special session). As of the date of publication of the 2025 Edition of the Oregon Revised Statutes, Enrolled House Bill 3991 (2025 special session) is subject to potential referendum petitions that may be filed with the Secretary of State as provided in Article IV, section 1, of the Oregon Constitution. The full text of Enrolled House Bill 3991 (2025 special session) is set forth following 801.610.

Notes of Decisions
Cited in 6 cases, 1998–2020 · leading case: Oregon, Dep't of Transp. v. Arrow Transp. Co. of Delaware (In Re Arrow Transp. Co. of Delaware), 229 B.R. 456 (D. Or. 1999).
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Oregon, Dep't of Transp. v. Arrow Transp. Co. of Delaware (In Re Arrow Transp. Co. of Delaware), 229 B.R. 456 (D. Or. 1999). · cites it 11× “ORS 825.474 states, in part: Motor carrier tax for use of highways.”
Am. Trucking Associations, Inc. v. State, 124 P.3d 1210 (Or. 2005). · cites it 3× “That version of the statute provides, in part: “(l)(a) In lieu of other fees provided in ORS 825.474, carriers engaged in operating motor vehicles in the transportation of logs, poles, peeler cores or piling may pay annual fees for such operation computed at the rate of six…”
Am. Trucking Associations, Inc. v. State, 90 P.3d 15 (Or. Ct. App. 2004). “ORS 825.474 - 825.476. 4 A truck that pays the weight-mile tax does not pay the fuel tax that the state charges other vehicles and may take any fuel tax paid as a credit against the weight-mile tax.”
Hendrickson Trucking, Inc. v. Oregon Dep't of Transp., 349 P.3d 585 (Or. Ct. App. 2015). “ORS 825.474(1). “Under [the weight-mile] tax, a trucking carrier pays a rate for each mile that its trucks operate on the state’s public highways.”
In re Arrow Transp. Co. of Delaware, 227 B.R. 183 (Bankr. D. Or. 1998). “(4) The tax for each motor vehicle when table “A” or “B” is used shall be computed by multiplying the extreme mileage of travel in Oregon by the appropriate weight group tax rate as it appears in the table. *185 In short, the amount of “tax” paid for highway use is determined…”
Mata v. Dept. of Transp., 467 P.3d 809 (Or. Ct. App. 2020). “ORS 825.474(1) establishes a highway use tax that is imposed upon and collected from “carriers * * * for the maintenance, operation, construction and reconstruction of public highways.”
— Or. Rev. Stat. § 825.474(1) — 2 cases
Hendrickson Trucking, Inc. v. Oregon Dep't of Transp., 349 P.3d 585 (Or. Ct. App. 2015). “ORS 825.474(1). “Under [the weight-mile] tax, a trucking carrier pays a rate for each mile that its trucks operate on the state’s public highways.”
Mata v. Dept. of Transp., 467 P.3d 809 (Or. Ct. App. 2020). “ORS 825.474(1) establishes a highway use tax that is imposed upon and collected from “carriers * * * for the maintenance, operation, construction and reconstruction of public highways.”
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