2013 ORS § 731.292¹
Disposition of fees, charges, taxes, penalties and other moneys

(1) Except as provided in subsections (2), (3) and (4) of this section, all fees, charges and other moneys received by the Department of Consumer and Business Services or the Director of the Department of Consumer and Business Services under the Insurance Code shall be deposited in the fund created by ORS 705.145 (Consumer and Business Services Fund) and are continuously appropriated to the department for the payment of the expenses of the department in carrying out the Insurance Code.

(2) All taxes and penalties paid pursuant to the Insurance Code shall be paid to the director and after deductions of refunds shall be paid by the director to the State Treasurer, at the end of every calendar month or more often in the directors discretion, for deposit in the General Fund to become available for general governmental expenses.

(3) All premium taxes received by the director pursuant to ORS 731.820 (Gross premium tax on fire insurance premiums) shall be paid by the director to the State Treasurer for deposit in the State Fire Marshal Fund.

(4) Assessments received by the department under ORS 743.951 (Payment procedures) and 743.961 (Payment procedures) and penalties received by the department under ORS 743.990 (Penalties) and section 10, chapter 867, Oregon Laws 2009, shall be paid into the State Treasury and credited to the Health System Fund established in section 1, chapter 867, Oregon Laws 2009, after deducting the following amounts:

(a) Amounts needed to reimburse the department for expenses in administering ORS 743.951 (Payment procedures) to 743.965 (Incorrect payments) and 743.990 (Penalties); and

(b) Amounts needed to reimburse the General Fund for reductions in revenue caused by the effect of ORS 743.961 (Payment procedures) on the retaliatory tax imposed under ORS 731.854 (Retaliatory tax) and 731.859 (Applicability of retaliatory provisions). [Formerly 736.525 [bad link]; 1981 c.652 §3; 1982 s.s.1 c.17 §1; 1987 c.373 §80; 1991 c.67 §193; 2009 c.867 §13; 2011 c.597 §296]