2017 ORS 323.455¹
Distribution of certain cigarette tax revenues

(1) All moneys received by the Department of Revenue from the tax imposed by ORS 323.030 (Tax imposed) (1) shall be paid over to the State Treasurer to be held in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460). The department may pay expenses for administration and enforcement of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) out of moneys received from the tax imposed under ORS 323.030 (Tax imposed) (1). Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. After the payment of administrative and enforcement expenses and refunds, 89.65 percent shall be credited to the General Fund, 3.45 percent is appropriated to the cities of this state, 3.45 percent is appropriated to the counties of this state and 3.45 percent is continuously appropriated to the Department of Transportation for the purpose of financing and improving transportation services for elderly individuals and individuals with disabilities as provided in ORS 391.800 (Elderly and Disabled Special Transportation Fund) to 391.830 (Use of funds to finance and improve transportation for elderly individuals and individuals with disabilities).

(2) The moneys appropriated to cities and counties under subsection (1) of this section shall be paid on a monthly basis within 35 days after the end of the month for which a distribution is made. Each city shall receive such share of the money appropriated to all cities as its population, as determined under ORS 190.510 (Definitions for ORS 190.510 to 190.610) to 190.590 (Reporting information to university) last preceding such apportionment, bears to the total population of the cities of the state, and each county shall receive such share of the money as its population, determined under ORS 190.510 (Definitions for ORS 190.510 to 190.610) to 190.590 (Reporting information to university) last preceding such apportionment, bears to the total population of the state.

(3) The moneys appropriated to the Department of Transportation under subsection (1) of this section shall be distributed and transferred to the Elderly and Disabled Special Transportation Fund established by ORS 391.800 (Elderly and Disabled Special Transportation Fund) at the same time as the cigarette tax moneys are distributed to cities and counties under this section.

(4) Of the moneys credited to the General Fund under subsection (1) of this section, 51.92 percent shall be dedicated to funding the maintenance and expansion of the number of persons eligible for the medical assistance program under ORS chapter 414, or to funding the maintenance of the benefits available under the program, or both, and 5.77 percent shall be credited to the Tobacco Use Reduction Account established under ORS 431A.153 (Tobacco Use Reduction Account).

(5) All moneys received by the Department of Revenue from the tax imposed by ORS 323.030 (Tax imposed) (4) shall be paid over to the State Treasurer to be held in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460). After the payment of refunds, the balance shall be credited to the Oregon Health Authority Fund established by ORS 413.101 (Oregon Health Authority Fund) and shall be used to provide the services described in ORS 430.630 (Services to be provided by community mental health programs). [1965 c.525 §93; 1969 c.299 §1; 1971 c.535 §7; 1975 c.527 §1; 1981 c.797 §7; 1985 c.816 §13; 1989 c.224 §52; 1989 c.866 §7; 1997 c.2 §2; 1999 c.21 §59; 2001 c.114 §49; 2003 c.804 §§27a,27b; 2007 c.70 §§88,89; 2009 c.595 §206a; 2009 c.797 §1; 2013 c.722 §2; 2013 s.s. c.5 §§17,18; 2014 c.114 §5; 2015 c.480 §12]

Atty. Gen. Opinions

Distribu­tion of state moneys when all land within city is owned by private party, (1983) Vol 44, p 20

Chapter 323

Notes of Decisions

This chapter was not intended to impose a tax on cigarettes sold by an Oregon distributor, to be shipped out of state and sold out of state to ultimate consumers for use out of state. Carter & Son v. Dept. of Rev., 5 OTR 379 (1974)

1 Legislative Counsel Committee, CHAPTER 323—Cigarettes and Tobacco Products, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors323.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 323, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano323.­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.