- • payment of expenses
- • crediting balance to Oregon Marijuana Account
(1) All moneys received by the Department of Revenue under ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account) shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460). The department may pay expenses for the administration and enforcement of ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account) out of moneys received from the tax imposed under ORS 475B.705 (Imposition of tax on retail sale of marijuana items). Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account.
(2) After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, the department shall credit the balance of the moneys received by the department under this section to the Oregon Marijuana Account established under ORS 475B.759 (Oregon Marijuana Account). [2015 c.699 §11; 2016 c.24 §70]
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.