Exemption from motor carrier tax and fuel tax.

  1. Law
  2. Oregon Revised Statutes
  3. Utilities, Vehicle Code, Watercraft, Aviation
  4. Motor Carriers
  5. Exemption from motor carrier tax and fuel tax.

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(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. [2015 c.716 §15]

Note: 825.475 is repealed January 1, 2026. See sections 40 and 41, chapter 579, Oregon Laws 2019.


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