2007 ORS 291.353¹
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).

1 Legislative Counsel Committee, CHAPTER 291—State Financial Administration, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­291.­html (2007) (last ac­cessed Feb. 12, 2009).
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.