Disposition of penalties
All penalties collected pursuant to ORS 308.030 (Penalty for failure to file certain statements within time limits), 308.295 (Penalties for failure to file real property or combined return on time), 308.296 (Penalty for failure to file return reporting only personal property) or 308.300 (Penalty for neglecting to file real property or combined return with intent to evade taxation) shall be credited to the general fund of the county. [1953 c.49 §2; 1977 c.884 §31; 1999 c.655 §4]
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.