Oregon Revised Statutes Chapter 323 § 323.457 — Distribution of additional tax proceeds
Oregon Revised Statutes Chapter 323 ·
Oregon Code § 323.457·Enacted ·Last updated March 01, 2026
Statute Text
Distribution of additional tax proceeds.
(1) Moneys received under ORS 323.031 (1) shall be
paid over to the State Treasurer to be held in a suspense account established
under ORS 293.445. After the payment of refunds:
(a) 29.37/30 of
the moneys shall be credited to the Oregon Health Authority Fund established
under ORS 413.101;
(b) 0.14/30 of
the moneys are continuously appropriated to the Oregon Department of
Administrative Services for distribution to the cities of this state;
(c) 0.14/30 of
the moneys are continuously appropriated to the Oregon Department of
Administrative Services for distribution to the counties of this state;
(d) 0.14/30 of
the moneys are continuously appropriated to the Department of Transportation to
be distributed and transferred to the Statewide Transportation Improvement Fund
established in ORS 184.751; and
(e) 0.21/30 of
the moneys shall be credited to the Tobacco Use Reduction Account established
under ORS 431A.153.
(2)(a) Moneys
distributed to cities and counties under this section shall be distributed to
each city or county using the proportions used for distributions made under ORS
323.455.
(b) Moneys shall
be distributed to cities, counties and the Statewide Transportation Improvement
Fund at the same time moneys are distributed to cities, counties and the
Statewide Transportation Improvement Fund under ORS 323.455. [2002 s.s.3 c.2 §2(3),(4);
2003 c.804 §§5c(3),(4),5e(3),(4); 2005 c.94 §§109,110; 2019 c.525 §5; 2020
s.s.1 c.15 §§12,13]
Plain English Explanation
This Oregon statute addresses Distribution of additional tax proceeds. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.457
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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