ORS 825.475 Exemption from motor carrier tax and fuel tax
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:
The person is not operating as a for-hire carrier; and
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.
Note: 825.475 is repealed January 1, 2032. See section 40, chapter 579, Oregon Laws 2019, and see section 41, chapter 579, Oregon Laws 2019, as amended by section 22, chapter 562, Oregon Laws 2025.
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2025 Oregon Revised Statutes — official online source
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2025 Oregon Revised Statutes — official online source