ORS 321.185: Forest Research and Experiment Account; appropriation.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) There hereby is established in the State Treasury in the General Fund an account to be known as the Forest Research and Experiment Account, which account hereby is appropriated continuously to the Higher Education Coordinating Commission for distribution to Oregon State University for the purposes of ORS 526.215 and 526.225. (2) The Forest Research and Experiment Account shall consist of allocations from harvest taxes as provided in ORS 321.015 (1). [1953 c.375 §21; 1957 c.309 §6; 1961 c.297 §6; 1985 c.759 §17; 2003 c.46 §46; 2015 c.767 §97]
This rule cites
- ORS 526.215 — resolved
- 526.225 — resolved
- ORS 321.015 — resolved
Cited by
- ORS 321.005: Definitions for ORS 321.005 to 321.185 and 321.560 to 321.600.
- ORS 321.011: Policy.
- ORS 321.015: Levy of privilege taxes upon harvest of timber for certain purposes; exclusion.
- ORS 321.017: Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund.
- ORS 321.045: Payment of tax; returns; estimated tax; payment.
- ORS 321.145: Tax revenue credited to suspense account; refunds.
- ORS 321.152: Distribution of tax revenue.
- ORS 321.550: Notice of intent to harvest; rules; effect of failure to file notice; penalty.
- ORS 321.560: Audit of returns; interest and penalties upon failure to file return or pay tax.
- ORS 321.570: Warrant for collection of delinquent taxes.
- ORS 321.580: Effect of failure or refusal to make return.
- ORS 321.600: Tax as debt; collection; limitation.
- ORS 321.609: Enforcement of certain statutes by department; rules.
- ORS 321.824: Lands not eligible for special assessment.
- ORS 321.991: Penalty.
- OAR 150-321-0540: Check Scaling at the Point of First Measurement
- OAR 150-321-0580: Records Kept by Automated Data Processing
- OAR 628-020-0000: Definitions
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors321.html