Source: https://www.oregonlaws.org/ors/321.145
Timestamp: 2019-09-19 03:04:44
Document Index: 449437528

Matched Legal Cases: ['§16', '§4', '§6', '§1', '§16', '§3', '§3', '§3']

ORS 321.145 - Tax revenue credited to suspense account - 2017 Oregon Revised Statutes
2017 ORS Vol. 8 Chapter 321 Section 321.145
2017 ORS 321.145¹
(2) Notwithstanding the provisions of ORS 291.238 (Expenditures without allotment prohibited), the amount of moneys necessary to pay refunds of the taxes levied under ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (1) to (4) hereby is appropriated continuously to the Department of Revenue from the suspense account referred to in subsection (1) of this section, and shall be used by the department for the payment of all refunds of taxes levied under ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (1) to (4) that have been audited and approved by the department. Any penalties, interest and taxes then due from the taxpayer shall be applied in that order in computing any refund, and only the balance due the taxpayer, if any, shall be refunded. The department shall on its records charge each refund against the revenue from the tax with respect to which the refund is made. [1953 c.375 §16; 1957 c.309 §4; 1957 c.528 §6; 1961 c.270 §1; 1985 c.759 §16; 1999 c.968 §3; 2003 c.769 §3; 2013 c.639 §3]