Oregon — State Statute

Oregon Revised Statutes Chapter 320 § 320.560 — Distribution of moneys received

Oregon Revised Statutes Chapter 320 ·
Oregon Code § 320.560 · Enacted · Last updated March 01, 2026
Statute Text
Distribution of moneys received. (1) All moneys received by the Department of Revenue from the tax imposed under ORS 320.550 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. The department may pay expenses for the administration and enforcement of ORS 320.550 out of moneys received from the tax imposed under ORS 320.550. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. (2) After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, the department shall credit the balance of the moneys received by the department to the Statewide Transportation Improvement Fund established under ORS 184.751. [2017 c.750 §122j] PENALTIES
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The formal citation is Oregon Code § 320.560. Use this format in legal documents and court filings.
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