Oregon Revised Statutes Chapter 475 § 475.400 — Department of Revenue suspense account
Oregon Revised Statutes Chapter 475 ·
Oregon Code § 475.400·Enacted ·Last updated March 01, 2026
Statute Text
Department of Revenue suspense account.
The Department of Revenue shall deposit all moneys
collected under ORS 475.396 and 475.404 in a suspense account established under
ORS 293.445. The department may pay expenses for the administration and
enforcement of ORS 475.394 to 475.404 with moneys from the suspense account.
The department shall pay refunds, if any, with moneys in the suspense account.
Moneys necessary to pay administrative and enforcement expenses and refunds are
continuously appropriated to the department from the suspense account. [2022
c.41 §5]
Note:
See note under 475.392.
Plain English Explanation
This Oregon statute addresses Department of Revenue suspense account. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 475.400
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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