2007 ORS § 118.510¹
Disposition of revenues

The net revenue from the taxes imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.840) to 118.840 (Final accounting or discharge of executor or administrator) (including temporary payments under ORS 118.260 (Penalties for delinquency) and fees, taxes, interest and penalties), after deduction of refunds, shall be credited to the General Fund to be available to meet any expense or obligation of this state lawfully incurred. [Amended by 1959 c.273 §1; 1969 c.479 §4; 1997 c.99 §15]