Or. Admin. R. 740-200-0020
The Department hereby adopts the rules of the United States Internal Revenue Service contained in 26 CFR Part 41 (Excise Tax on Use of Certain Highway Motor Vehicles) and all amendments thereto in effect January 1, 2026. These rules apply to carriers conducting operations subject to ORS Chapter 826. As provided in CFR Title 26 Part 41.6001-2(b)(3), the Department will suspend the registration of a vehicle for which proof of HVUT payment has not been received within four months of the effective date of registration.
[Note: The Code of Federal Regulations Title 26 Part 41.6001-2(b)(3) (Proof of payment for State registration purposes) referenced above is available at the Commerce and Compliance Division.]
ORS 184.619, 823.011 & 826.003
ORS 803.370(5) & 826.007
MCTD 8-2025, amend filed 12/11/2025, effective 01/01/2026
MCTD 2-2025, amend filed 01/16/2025, effective 01/16/2025
MCTD 1-2024, amend filed 01/26/2024, effective 01/26/2024
MCTD 1-2023, amend filed 01/12/2023, effective 01/12/2023
MCTD 5-2021, amend filed 11/23/2021, effective 11/23/2021
MCTD 1-2021, amend filed 01/28/2021, effective 01/28/2021
MCTD 25-2020, minor correction filed 05/08/2020, effective 05/08/2020
MCTD 3-2020, amend filed 04/03/2020, effective 04/03/2020
MCTD 3-2018, amend filed 12/07/2018, effective 01/01/2019
MCTD 1-2018, amend filed 02/16/2018, effective 02/16/2018
MCTD 2-2017, f. & cert. ef. 3-7-17
MCTD 1-2017, f. & cert. ef. 2-22-17
MCTD 2-2016, f. & cert. ef. 7-27-16
MCTD 2-2015, f. & cert. ef. 5-26-15
MCTD 7-2013, f. 12-20-13, cert. ef. 1-1-14
MCTD 1-2013, f. & cert. ef. 1-17-13
MCTD 2-2012, f. & cert. ef. 2-21-12
MCTD 1-2011, f. & cert. ef. 2-18-11
MCTD 2-2008, f. 6-23-08, cert. ef. 7-1-08
MCTD 4-2004, f. 12-28-04, cert. ef. 1-1-05
MCTD 8-2003, f. & cert. ef. 11-18-03, cert. ef. 1-1-04
MCTB 6-2002, f. & cert. ef. 11-18-02
MCT 3-1996, f. & cert. ef. 3-14-96, Renumbered from 860-081-0015
PUC 7-1993, f. & cert. ef. 3-19-93, (Order No. 93-285)
PUC 19-1990, f. & cert. ef. 12-31-90, (Order No. 90-1919)