Disposition of penalties
- • payment of refunds
The amount of any penalty collected under this chapter and ORS chapter 314 or 316 shall be paid over to the State Treasurer in the manner provided for income taxes in ORS 316.502 (Distribution of revenue to General Fund). Any penalty amount required to be refunded may be paid out of the working balance retained under ORS 316.502 (Distribution of revenue to General Fund) (2) or may be paid in the manner provided in ORS 305.760 (Paying over funds to State Treasurer and writing checks for refunds). [1987 c.843 §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.