Cigarettes and Tobacco Products

ORS 323.625
Disposition of moneys other than inhalant delivery system revenues

All moneys received by the Department of Revenue under ORS 323.500 (Definitions for ORS 323) to 323.645 (Short title) 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 administration and enforcement of ORS 323.500 (Definitions for ORS 323) to 323.645 (Short title) out of moneys received from the taxes imposed under ORS 323.505 (Tax imposed on distribution) and 323.565 (Exemption for sales to common carriers engaged in interstate or foreign passenger service). 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 or credits arising from erroneous overpayments, and except as provided in ORS 323.627 (Disposition of proceeds of tax imposed on inhalant delivery systems), the balance of the money shall be credited to the General Fund. Of the amount credited to the General Fund under this section 41.54 percent shall be dedicated to funding the maintenance and expansion of the number of persons eligible for the medical assistance program under ORS chapter 414, or to funding the maintenance of the benefits available under the program, or both, and 4.62 percent shall be credited to the Tobacco Use Reduction Account established under ORS 431A.153 (Tobacco Use Reduction Account). [1985 c.816 §42; 1997 c.2 §10; 1999 c.21 §62; 2003 c.804 §§53,53a; 2009 c.595 §206b; 2009 c.797 §2; 2013 c.722 §3; 2019 c.525 §13]


Last accessed
May 30, 2023