(2) The amount of moneys necessary to pay refunds and expenses of the Department of Revenue incurred in the administration of this chapter are continuously appropriated to the Department of Revenue from the suspense account referred to in subsection (1) of this section. [1981 c.889 ยง20]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Section 324.050 - Definitions.
Section 324.070 - Imposition of tax; rate; basis of levy.
Section 324.110 - Quarterly payment of tax; computation of prevailing cash price.
Section 324.120 - Statement by taxpayer; other required information.
Section 324.130 - Statement of producer; filing of statement.
Section 324.140 - Penalty for delinquent reports; report of claimed exempt royalties.
Section 324.170 - Audit; interest on delinquent tax or deficiency.
Section 324.190 - Collection of unpaid tax.
Section 324.200 - Release of lien on real estate.
Section 324.310 - Powers of department.
Section 324.320 - Rulemaking authority of department.
Section 324.340 - Net revenue payable to Common School Fund.
Section 324.410 - Prohibited conduct; civil penalty.
Section 324.520 - Duty to furnish information to department; penalty.