ORS 475.400: Department of Revenue suspense account.

The Department of Revenue shall deposit all moneys collected under ORS 475.396 and 475.404 in a suspense account established under ORS 293.445. The department may pay expenses for the administration and enforcement of ORS 475.394 to 475.404 with moneys from the suspense account. The department shall pay refunds, if any, with moneys in the suspense account. Moneys necessary to pay administrative and enforcement expenses and refunds are continuously appropriated to the department from the suspense account. [2022 c.41 §5]