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Oregon bases its highway-use tax on the number of miles traveled in Oregon and the weight of the vehicle. Oregon uses the tax to pay for highway construction, maintenance, and repairs.

Carriers operating vehicles with weights between 26,001 and 80,000 pounds. The declared weight determines the tax rate you will use. The declared weight must be the heaviest weight the vehicle will operate. You may declare different declared weights for different vehicle configurations. The tax rate is the same whether you operate the vehicle fully loaded, partially loaded, or empty. Heavy fines are imposed on carriers entering into Oregon without the proper credentials.

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