Oregon Code § 305.685·Enacted ·Last updated March 01, 2026
Statute Text
Multistate Tax Commission Revolving Account.
(1) There is created in the General Fund of the State
Treasury the Multistate Tax Commission Revolving Account. Notwithstanding any
other law, all moneys received by the Department of Revenue as a result of
audits performed by the Multistate Tax Commission shall be deposited in the
Multistate Tax Commission Revolving Account and are continuously appropriated
to the Department of Revenue for expenses of the Multistate Tax Commission. As
of June 30 of each year, all moneys in excess of $250,000 in this account shall
be forwarded to the State Treasurer for deposit as miscellaneous revenues of
the General Fund of the State of Oregon.
(2) The
Department of Revenue may transfer $5,000 from the funds appropriated in
section 1, chapter 187, Oregon Laws 1975, to the Multistate Tax Commission
Revolving Account. Such funds are continuously appropriated for reimbursement
to the Multistate Tax Commission for out-of-state corporation audits made for
the State of Oregon. [1975 c.187 §4; 1993 c.726 §5; 2001 c.28 §1; 2005 c.94 §24;
2022 c.82 §7]
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