2017 ORS 320.435¹
Deposit of revenue from motor vehicle privilege and use taxes

(1) The Department of Revenue shall deposit all revenue collected from the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) and the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) for the purpose of receiving the revenue. The department may pay expenses for the administration and enforcement of the privilege and use taxes out of moneys received from the privilege and use taxes. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account.

(2) After payment of administrative and enforcement expenses under subsection (1) of this section and refunds or credits arising from erroneous overpayments, the department shall transfer the balance of the moneys received from the privilege and use taxes as follows:

(a) Moneys attributable to the privilege tax shall be transferred as follows:

(A) $12 million shall be transferred annually to the Zero-Emission Incentive Fund established under section 152, chapter 750, Oregon Laws 2017.

(B) After the transfer required under subparagraph (A) of this paragraph, the balance of the moneys shall be transferred to the Connect Oregon Fund established under ORS 367.080 (Connect Oregon Fund).

(b) Moneys attributable to the use tax shall be transferred to the State Highway Fund. [2017 c.750 §96]

Note: The amendments to 320.435 (Deposit of revenue from motor vehicle privilege and use taxes) by section 96a, chapter 750, Oregon Laws 2017, become operative January 1, 2024. See section 96b, chapter 750, Oregon Laws 2017. The text that is operative on and after January 1, 2024, is set forth for the user’s convenience.

320.435 (Deposit of revenue from motor vehicle privilege and use taxes). (1) The Department of Revenue shall deposit all revenue collected from the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) and the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) for the purpose of receiving the revenue. The department may pay expenses for the administration and enforcement of the privilege and use taxes out of moneys received from the privilege and use taxes. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account.

(2) After payment of administrative and enforcement expenses under subsection (1) of this section and refunds or credits arising from erroneous overpayments, the department shall transfer the balance of the moneys received from the privilege and use taxes as follows:

(a) Moneys attributable to the privilege tax shall be transferred to the Connect Oregon Fund established under ORS 367.080 (Connect Oregon Fund).

(b) Moneys attributable to the use tax shall be transferred to the State Highway Fund.

Chapter 320

Notes of Decisions

Amuse­ment device tax is privilege tax, and not prop­erty tax subject to limita­tions of sec­tion 11b, Article XI of Oregon Constitu­tion. Alien Enterprises, Inc. v. Dept. of Rev., 12 OTR 126 (1992)

1 Legislative Counsel Committee, CHAPTER 320—Miscellaneous Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors320.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 320, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano320.­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.