Miscellaneous Taxes

ORS 320.560
Distribution of moneys received


(1)

All moneys received by the Department of Revenue from the tax imposed under ORS 320.550 (Tax on wages) shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445 (Definition for ORS 293). The department may pay expenses for the administration and enforcement of ORS 320.550 (Tax on wages) out of moneys received from the tax imposed under ORS 320.550 (Tax on wages). 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 (Statewide Transportation Improvement Fund). [2017 c.750 §122j]

Source

Last accessed
May 30, 2023