Oregon — State Statute

Oregon Revised Statutes Chapter 318 § 318.070 — Disposition of revenue

Oregon Revised Statutes Chapter 318 ·
Oregon Code § 318.070 · Enacted · Last updated March 01, 2026
Statute Text
Disposition of revenue. The net revenue from the tax imposed by this chapter shall be paid over to the State Treasurer and held in the General Fund as miscellaneous receipts available generally to meet any expense or obligation of the State of Oregon lawfully incurred. A working balance of unreceipted revenue from the tax imposed by this chapter may be retained by the Department of Revenue for the payment of refunds, but such working balance shall not at the close of any fiscal year exceed the sum of $50,000. [1955 c.334 §5]
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