Deposit of revenue from excise tax on bicycles
(1) The Department of Revenue shall deposit all revenue collected from the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) for the purposes of receiving the excise tax revenue. The department may pay expenses for the administration and enforcement of the excise tax out of moneys received from the excise tax. 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 excise tax to the Connect Oregon Fund established under ORS 367.080 (Connect Oregon Fund) for the purpose of providing grants for bicycle and pedestrian transportation projects. [2017 c.750 §97]
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