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Oregon Revised Statutes

Or. Rev. Stat. § 825.476 (2026)

Carrier tax tables

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      825.476 Carrier tax tables.

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MILEAGE TAX RATE TABLE “A”

 

Declared Combined                                       Fee Rates

Weight Groups                                              Per Mile

     (Pounds)                                                   (Mills)

 

     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

______________________________________________________________________________ [Formerly 767.820; 1999 c.1075 §36; 2003 c.618 §4; 2009 c.865 §52; 2017 c.750 §§63,64]

 

      Note: 825.476 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 2 cases, 1998–1999 · 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). “(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. A motor carrier permit exempts the motor carrier from…”
In re Arrow Transp. Co. of Delaware, 227 B.R. 183 (Bankr. D. Or. 1998). “(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 ... (4) The tax for each motor vehicle when table “A”…”
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