2017 ORS 403.235¹
Emergency Communications Account

Caution-flag-2-25x25
This section is amended
Effective January 1, 2020
Relating to tax for emergency communications; creating new provisions; amending ORS 403.200, 403.235 and 403.240 and section 4, chapter 5, Oregon Laws 2002 (first special session); and providing for revenue raising that requires approval by a three-fifths majority.

(1) The Emergency Communications Account is established separate and distinct from the General Fund in the State Treasury. All moneys received by the Department of Revenue pursuant to ORS 403.200 (Imposition of tax) to 403.230 (Application of other laws) and interest thereon must 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). After payment of refunds, the balance of the moneys received must be paid into the State Treasury and credited to the Emergency Communications Account. All moneys in the account are continuously appropriated to the Office of Emergency Management and must be used for the purposes described in ORS 403.240 (Distribution of account proceeds).

(2) The 9-1-1 Subaccount is established as a subaccount of the Emergency Communications Account. Thirty-five percent of the amount in the Emergency Communications Account on the date of distribution must be credited to the 9-1-1 Subaccount. All moneys in the account are continuously appropriated to the Office of Emergency Management and must be used for the purposes described in ORS 403.240 (Distribution of account proceeds) (3), (4) and (5). [Formerly 401.806; 2015 c.247 §23]

(formerly 401.710 to 401.790)

Atty. Gen. Opinions

Alloca­tion of tax funds in connec­tion with nontelephonic items such as radio, microwave and computer components, (1982) Vol. 42, p 239

1 Legislative Counsel Committee, CHAPTER 403—Emergency Telecommunications System, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors403.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 403, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano403.­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.