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there shall be a penalty for each year of 100 percent of the tax liability determined after credits and
prepayments for each such year.
(2) The penalty imposed under this section is in addition to any other penalty imposed by law.
However, the total amount of penalties imposed for any taxable year under this section, ORS 305.265
(13), 314.400, 323.403, 323.585 or 475B.755 may not exceed 100 percent of the tax liability.
SECTION 116. ORS 366.505 is amended to read:
366.505. (1) The State Highway Fund shall consist of:
(a) All moneys and revenues derived under and by virtue of the sale of bonds, the sale of which
is authorized by law and the proceeds thereof to be dedicated to highway purposes.
(b) All moneys and revenues accruing from the licensing of motor vehicles, operators and
chauffeurs.
(c) Moneys and revenues derived from any tax levied upon gasoline, distillate, liberty fuel or
other volatile and inflammable liquid fuels, except moneys and revenues described in ORS 184.642
(2)(a) that become part of the Department of Transportation Operating Fund.
(d) Moneys and revenues derived from the road usage charges imposed under ORS 319.885.
(e) Moneys and revenues derived from the use tax imposed under section 91 of this 2017
Act.
[(e)] (f) Moneys and revenues derived from or made available by the federal government for road
construction, maintenance or betterment purposes.
[(f)] (g) All moneys and revenues received from all other sources which by law are allocated or
dedicated for highway purposes.
(2) The State Highway Fund shall be deemed and held as a trust fund, separate and distinct from
the General Fund, and may be used only for the purposes authorized by law and is continually ap-
propriated for such purposes.
(3) Moneys in the State Highway Fund may be invested as provided in ORS 293.701 to 293.857.
All interest earnings on any of the funds designated in subsection (1) of this section shall be placed
to the credit of the highway fund.
SECTION 117.
ORS 803.585 is amended to read:
803.585. (1) Except as otherwise provided in this section or ORS 801.041 or 801.042, the regis-
tration fees under the vehicle code are in lieu of all other taxes and licenses, except municipal li-
cense fees under regulatory ordinances, [ to which such ] imposed on vehicles [ or], the owners
[thereof may be subject ] of such vehicles or the use of or any privilege related to such
vehicles. Fixed load vehicles are not exempt from ad valorem taxation by this section.
(2) Travel trailers subject to registration and titling under the vehicle code are not subject to
ad valorem taxation, but may be reclassified as manufactured structures and made subject to taxa-
tion as provided in ORS 308.880.
(3) This section does not apply to the privilege tax imposed under section 90 of this 2017
Act or the use tax imposed under section 91 of this 2017 Act.
SECTION 118. ORS 319.885 is amended to read:
319.885. (1)(a) Except as provided in paragraph (b) of this subsection, the registered owner of a
subject vehicle shall pay a per-mile road usage charge for metered use by the subject vehicle of the
highways in Oregon.
(b) During the term of a lease, the lessee of a subject vehicle shall pay the per-mile road usage
charge for metered use by the subject vehicle of the highways in Oregon.
(2) The per-mile road usage charge is [ 1.5 cents per mile. ]:
(a) For the calendar year beginning on January 1, 2018, 1.7 cents per mile.
(b) For the calendar year beginning on January 1, 2020, 1.8 cents per mile.
(c) For the calendar year beginning on January 1, 2022, 1.9 cents per mile.
SECTION 118a.
ORS 319.885, as amended by section 118 of this 2017 Act, is amended to read:
319.885. (1)(a) Except as provided in paragraph (b) of this subsection, the registered owner of a
subject vehicle shall pay a per-mile road usage charge for metered use by the subject vehicle of the
highways in Oregon.
Enrolled House Bill 2017 (HB 2017-A) Page 105
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 105. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=105. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.