ORS 323.459 - Disposition of further tax proceeds

ORS 323.459
Disposition of further tax proceeds

payment of expenses for administration and enforcement

All moneys received by the Department of Revenue from the tax imposed by ORS 323.031 (Additional tax imposed) (2) shall be paid over to the State Treasurer to be held in a suspense account established under ORS 293.445 (Definition for ORS 293). The department shall pay expenses for administration and enforcement of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) out of moneys received from the tax imposed under ORS 323.031 (Additional tax imposed) (2). Moneys used for payment of expenses under this section shall equal 60.61 percent of all expenses for administration and enforcement of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. After the payment of administrative and enforcement expenses and refunds, the remaining balance shall be credited to the Oregon Health Authority Fund established by ORS 413.101 (Oregon Health Authority Fund) to be used as follows:

(1)

90 percent of the moneys are continuously appropriated to the Oregon Health Authority for the purposes of funding the maintenance and expansion of the number of persons eligible for medical assistance and funding the maintenance of benefits available under the medical assistance program, including mental health services.

(2)

10 percent of the moneys are continuously appropriated to the Oregon Health Authority for distribution to tribal health providers, Urban Indian Health programs, regional health equity coalitions, culturally specific and community-specific health programs and state and local public health programs that address prevention and cessation of tobacco and nicotine use by youth and adults, tobacco-related health disparities and the prevention and management of chronic disease related to tobacco and nicotine. [2019 c.525 §3]

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Cigarettes and Tobacco Products

ORS 323.459
Disposition of further tax proceeds

payment of expenses for administration and enforcement

(1)

(2)

Source

Cigarettes and Tobacco Products

ORS 323.459 Disposition of further tax proceeds payment of expenses for administration and enforcement

(1)

(2)

Source

ORS 323.459
Disposition of further tax proceeds

payment of expenses for administration and enforcement