Surplus Kicker Cost Account
(1) The Surplus Kicker Cost Account is established in the General Fund of the State Treasury.
(2) Upon cost certification by the Department of Revenue under ORS 291.351 (Certification of refund costs), an amount equal to the total amount certified shall be credited from the General Fund to the Surplus Kicker Cost Account. All moneys in the account are appropriated continuously to the Department of Revenue for the purpose of carrying out the provisions of ORS 291.349 (Revenue estimate). [1995 c.815 §5]
Note: See note under 291.351 (Certification of refund costs).
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