ORS 307.888¹
Distribution of moneys received
  • certain information not confidential

(1) All moneys received by the Department of Revenue pursuant to ORS 307.870 (Definitions for ORS 307.870 to 307.890) to 307.890 (Exemption from disclosure), and any interest on the moneys, shall be paid to the State Treasurer to be held in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460).

(2)(a) After the payment of refunds:

(A) Moneys necessary to reimburse the department for the actual costs incurred by the department in administering the heavy equipment rental tax, not to exceed five percent of heavy equipment rental tax collections, are continuously appropriated to the department; and

(B) An amount equal to two percent of the gross moneys received shall be transferred pro rata to counties that do not receive a transfer of moneys under paragraph (b) of this subsection.

(b) After deduction for the amounts described in paragraph (a) of this subsection, the balance of the moneys received shall be transferred to the treasurer of each county according to the share of the moneys that are attributable to qualified heavy equipment rented out from rental locations in the county.

(3) Each county treasurer shall:

(a) Deposit the moneys received from the department under subsection (2) of this section in the unsegregated tax collections account described in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account); and

(b) Distribute the moneys in accordance with ORS 311.390 (Tax and interest distribution percentage schedule).

(4) Provisions of law relating to the confidentiality of public records do not apply to the extent that remittances made by the department pursuant to this section disclose information derived from heavy equipment rental tax returns. [2018 c.64 §8]

Note: See note under 307.870 (Definitions for ORS 307.870 to 307.890).

Chapter 307

Atty. Gen. Opinions

Validity of ad valorem and severance taxa­tion of logs destined for export, (1975) Vol 37, p 427; applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to this chapter, (1990) Vol 46, p 388

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 307—Property Subject to Taxation; Exemptions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors307.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 307, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano307.­html (2019) (last ac­cessed May 16, 2020).
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. Currency Information