Disposition of withheld amounts
(1) Notwithstanding ORS 316.168 (Employer required to file combined quarterly tax report) or 316.502 (Distribution of revenue to General Fund), the Department of Revenue shall deposit into a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) amounts that are withheld and paid to the department under ORS 316.220 (Alternative withholding requirements for qualifying film production compensation) and that equal the amounts reported to the department by the Oregon Film and Video Office under ORS 316.220 (Alternative withholding requirements for qualifying film production compensation) (5).
(2) Notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited) or 314.840 (Disclosure of information) or other law concerning the disclosure of tax information, the department may send copies of withholding reports filed under ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) by a certificate holder and statements of the amounts actually withheld by a certificate holder to the Oregon Film and Video Office.
(3) Amounts necessary to reimburse the department for the expenses of the department in administering this section and ORS 316.220 (Alternative withholding requirements for qualifying film production compensation), not to exceed one-half of one percent of amounts deposited in the suspense account described in subsection (1) of this section, are continuously appropriated to the department from the suspense account. The balance of the suspense account shall be transferred to the Greenlight Oregon Labor Rebate Fund established under section 2, chapter 559, Oregon Laws 2005. [2005 c.559 §5]
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.