Oregon — State Statute

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]
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