2021 Oregon Revised Statutes
Chapter 323 - Cigarettes and Tobacco Products
Section 323.457 - Distribution of additional tax proceeds.

(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 Elderly and Disabled Special Transportation Fund established under ORS 391.800; 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 Elderly and Disabled Special Transportation Fund at the same time moneys are distributed to cities, counties and the Elderly and Disabled Special Transportation 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]
Note: The amendments to 323.457 by section 13, chapter 15, Oregon Laws 2020 (first special session), become operative July 1, 2023. See section 19, chapter 15, Oregon Laws 2020 (first special session). The text that is operative on and after July 1, 2023, is set forth for the user’s convenience. (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.

Structure 2021 Oregon Revised Statutes