2017 ORS 305.830¹
Collection of fines, penalties and forfeitures
  • disbursement
  • cost of collection

(1) Amounts transferred to the Department of Revenue by justice and municipal courts under ORS 153.633 (Distribution to state), 153.645 (Disposition of fines for traffic offenses), 153.650 (Disposition of fines for traffic offenses) and 153.657 (Disposition of fines for school attendance violations) shall be deposited in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) for the purpose of receiving criminal fines and assessments.

(2) In carrying out its duties under this section, the Department of Revenue shall have access to the records and dockets of those courts charged with the duty to transfer moneys to the department under ORS 153.633 (Distribution to state), 153.645 (Disposition of fines for traffic offenses), 153.650 (Disposition of fines for traffic offenses) and 153.657 (Disposition of fines for school attendance violations).

(3) The Department of Revenue may retain from the funds transferred under ORS 153.633 (Distribution to state), 153.645 (Disposition of fines for traffic offenses), 153.650 (Disposition of fines for traffic offenses) and 153.657 (Disposition of fines for school attendance violations) an amount not to exceed two percent annually for its actual costs of collection and disbursement of funds under this section, including the cost of all examinations, investigations and searches, and of all traveling and other expenses in connection therewith. The department shall deposit the net amount of moneys in the suspense account described in subsection (1) of this section into the Criminal Fine Account.

(4) All judicial, municipal and county officers shall cooperate with the Department of Revenue with respect to the collections, searches and investigations and shall furnish the Department of Revenue with any information contained in any of the records under their respective custodies relating thereto.

(5) The Department of State Police shall cooperate in the investigation of fines, penalties and forfeitures. [Formerly 178.080; 1983 c.763 §53; 1987 c.905 §19a; 2001 c.829 §6; 2005 c.700 §8; 2011 c.597 §131; 2017 c.139 §6]

Chapter 305

Notes of Decisions

Policy of efficient and effective tax collec­tion makes doctrine of estoppel against govern­ment in tax cases one of rare applica­tion. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Cita­tions

9 WLJ 193-260 (1973); 48 WLR 147 (2011)

1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors305.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.