justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 324 — Oil and Gas Tax

ORS 324.200. Release of lien on real estate. (1) Any person having a lien upon or any interest in real estate against which the amount of the warrant provided for in ORS 324.190 has become a lien, notice of which has been recorded in accordance with the laws of the state prior to the filing of the warrant, may request the Department of Revenue in writing to release the real estate from the lien of the warrant. If, upon such request the department finds that a sale of the property would not result in satisfaction of the taxes due in whole or in part, the department shall execute a release of the lien as to such property and such release shall be conclusive evidence of the extinguishment of the lien as to that property. If the department fails to act upon a request for release of a lien under this subsection within 60 days from the date of the request, any person having a lien upon or interest in the property against which the warrant has become a lien may make the department a party to any proceeding brought to enforce any interest in or lien upon such real property, and the determination of the court in such proceeding shall be conclusive and binding upon the department and the State of Oregon. (2) In addition to the release of the lien provided for in subsection (1) of this section, the department may execute releases in the following cases, which releases shall be conclusive evidence of the extinguishment of the lien: (a) If the department finds that the liability for the amount of the warrant, together with all interest, penalties and costs in respect thereto has been satisfied. (b) If the department finds that the fair market value of that part of the property remaining subject to the lien is at least double the amount of the liability remaining unsatisfied in respect of such tax and the amount of all prior liens upon the property. (c) If there is furnished to the department a bond, in such form and with the security the department considers sufficient, or an irrevocable letter of credit issued by an insured institution, as defined in ORS 706.008, in either case conditioned upon the payment of the amount of the warrant, together with all interest in respect thereof, within 60 days after the issuance of the release. (d) If there is paid to the department in partial satisfaction of the amount of the warrant an amount not less than the value, as determined by the department, of the interest of the State of Oregon in the part of the property to be so discharged. In determining such value the department shall give consideration to the fair market value of the part of the property to be so discharged and to such liens thereon as have priority to the lien of the State of Oregon.
ORS Chapter 324 — Oil and Gas Tax

ORS 324.210. Status of taxes, interest and penalties as debt; limitation on time of collection. All taxes, interest and penalties due and unpaid under this chapter, shall constitute a debt due the State of Oregon from the person liable for the tax and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for the collection of taxes under this section shall be instituted after the expiration of six years from the date such taxes were due.
ORS Chapter 324 — Oil and Gas Tax

ORS 324.240. Payment of tax when oil or gas in litigation. When oil or gas subject to gross production tax under this chapter is in litigation or dispute involving ownership of the oil or gas, and the oil or gas is sold, the usual gross production tax, as provided by law, shall be paid from the proceeds or funds in the hands of the purchaser of the oil or gas and in lieu of payment for the production, to the extent of the tax. The receipt of the Department of Revenue therefor shall be accepted in lieu of money in settlement of the purchase price of the production. If oil or gas is assigned as security for debt or otherwise, the tax shall be likewise paid by the assignee, and the tax shall constitute a lien upon the interest assigned, which shall be paramount to the indebtedness for which the assignment is made, and if the tax becomes delinquent, the usual penalty shall apply. [1981 c.889 16] ADMINISTRATION
ORS Chapter 324 — Oil and Gas Tax

ORS 324.310. Powers of department. The Department of Revenue may: (1) Require any producer of oil or gas, purchaser of oil or gas, agent or employee of any producer or purchaser or the owner of any royalty interest in oil or gas to furnish any additional information considered by the department to be necessary for the purpose of correctly computing the amount of tax imposed by this chapter; (2) Examine the books, records and files of any producer, purchaser or royalty owner; (3) Administer oaths and compel the attendance of witnesses and the production of books, records and papers of any person by subpoena; and (4) Make any investigation considered necessary to a full and complete determination as to the amount of production from any oil or gas location, or of any producer of oil or gas, and as to the correct determination of taxes due under this chapter.
ORS Chapter 324 — Oil and Gas Tax

ORS 324.320. Rulemaking authority of department. (1) The Department of Revenue is authorized to adopt all necessary rules for the purpose of making and filing all reports required under this chapter and otherwise necessary to the enforcement of this chapter. (2) The department may, at its option and discretion, require a sufficient bond from any person charged with the making and filing of reports and the payment of the taxes imposed by this chapter. The bond shall run to the State of Oregon and shall be conditioned upon the making and filing of reports as required by law, upon compliance with the rules of the department, and for the prompt payment, by the principal, of all taxes justly due the state by virtue of the provisions of this chapter. (3) When any reports required have not been filed, or may be insufficient to furnish all the information required by the department, the department shall institute, in the name of the State of Oregon, upon relation of the department, any necessary action or proceedings in the court having jurisdiction, to enjoin the person from continuing operations until the reports have been filed as required, and in all proper cases, injunction shall issue without bond from the State of Oregon. (4) Upon showing that the state is in danger of losing its claims or the property is being mismanaged, dissipated or concealed, a receiver shall be appointed at the suit of the state. [1981 c.889 18] DISPOSITION OF REVENUE
ORS Chapter 324 — Oil and Gas Tax

ORS 324.340. Net revenue payable to Common School Fund. (1) The revenues derived from the tax imposed by this chapter including interest and penalties, shall be deposited in a suspense account created pursuant to ORS 293.445. After payment of refunds and the expenses of the Department of Revenue incurred in the administration of this chapter, the remaining revenues shall be paid into the Common School Fund and are continuously appropriated to the Department of State Lands for the purposes for which other moneys in the Common School Fund may be used. (2) The amount of moneys necessary to pay refunds and expenses of the Department of Revenue incurred in the administration of this chapter are continuously appropriated to the Department of Revenue from the suspense account referred to in subsection (1) of this section. [1981 c.889 20] CIVIL PENALTY
ORS Chapter 324 — Oil and Gas Tax

ORS 324.410. Prohibited conduct; civil penalty. (1) No person, or officer or employee of a corporation, or a member or employee of a partnership, shall, with intent to evade any requirement of this chapter, or any lawful requirement of the Department of Revenue pursuant to this chapter: (a) Fail to pay any tax or to make, sign or verify any return or to supply any information required; (b) Make, render, sign or verify any false or fraudulent return or statement; or (c) Supply any false or fraudulent information. (2) A person or an officer or employee of a corporation or a member or employee of a partnership who violates subsection (1) of this section is liable to a civil penalty of not more than $10,000, to be recovered by the Attorney General, in the name of the state, in any court of competent jurisdiction. The penalty provided in this subsection shall be in addition to all other penalties in this chapter. [1981 c.889 19] MISCELLANEOUS
ORS Chapter 324 — Oil and Gas Tax

ORS 324.510. Content of statement or settlement sheet. All statements or settlement sheets for oil or gas shall have stamped or written thereon the following words: Gross production tax deducted and paid, and payee accepts such deduction and authorizes payment to the State of Oregon.
ORS Chapter 324 — Oil and Gas Tax

ORS 324.520. Duty to furnish information to department; penalty. (1) It shall be the duty of every person engaged in the production of oil and gas in this state to furnish to the Department of Revenue, upon forms prescribed by the department, any and all information relative to the production of oil or gas subject to gross production tax that may be required to properly enforce the provisions of this chapter. The department may require any person to install suitable measuring devices to enable the person to include in the reports the quantity of oil or gas produced in the State of Oregon. (2) It shall be the duty of every person engaged in the operation of a refinery for the processing of oil or gas in the State of Oregon to furnish quarterly to the department, upon forms prescribed by the department, any and all information relative to the amount of oil or gas subject to gross production tax that has been processed by it during the quarterly period, and oil on hand at the close of the period, that may be required to properly enforce the provisions of this chapter. (3) It shall be the duty of every person engaged in the purchase or storing of oil subject to gross production tax in the State of Oregon to furnish quarterly a report to the department, upon forms prescribed by the department, showing the amount of oil in storage, giving, along with other information required, the location, identity, character and capacity of the storage receptacle in which the oil is stored. (4) All reports required under this section, shall be filed for each quarter and shall be delinquent if not filed on or before the 45th day following the preceding quarterly period. The failure of any person to comply with the provisions of this section shall make the person liable to a penalty of $25 for each day the person fails or refuses to furnish a statement or comply with the provisions of this chapter. The penalty may be recovered at the suit of the state, on relation of the department. Any penalty so collected shall be deposited in the suspense account referred to in ORS 324.340. [1981 c.889 15] CHAPTER 325 [Reserved for expansion] _______________
ORS Chapter 327 — State Financing of Early

ORS 327.001. Fund for Student Success; transfers. (1) The Fund for Student Success is established in the State Treasury, separate and distinct from the General Fund. (2) The Fund for Student Success shall consist of moneys appropriated by the Legislative Assembly, moneys transferred to the fund under ORS 317A.155 and moneys received as provided in subsection (3) of this section. (3) The Department of Education, on behalf of the State of Oregon, may solicit and accept gifts, grants, donations and other moneys from public and private sources for the Fund for Student Success. Moneys received as provided in this subsection shall be deposited into the Fund for Student Success. (4) Moneys in the Fund for Student Success are continuously appropriated to the department for: (a) Transfer for each biennium to the State School Fund in the amount calculated by the Legislative Fiscal Officer and the Legislative Revenue Officer to be the sum of: (A) At least $40 million, for the purpose of a transfer under ORS 327.008 (10) to the High Cost Disabilities Account established in ORS 327.348; and (B) The amount of change in General Fund revenue to be collected in the biennium due to the amendments to ORS 316.037 by section 56, chapter 122, Oregon Laws 2019, and the operation of ORS 317A.100 to 317A.158. (b) Retention as a reserve for cash flow and revenue shortfall purposes. (c) Of the amount in the Fund for Student Success that is not dedicated for transfer as prescribed by paragraph (a) of this subsection or retained under paragraph (b) of this subsection, transfer to other education accounts as follows: (A) At least 50 percent to the Student Investment Account established in ORS
ORS Chapter 327 — State Financing of Early

ORS 327.005. [Repealed by 1957 c.612 1 (327.006 enacted in lieu of 327.005)] STATE SCHOOL FUND
ORS Chapter 327 — State Financing of Early

ORS 327.008. apportionment to the district. (2) No consideration shall be made in the adjustment made under subsection (1) of this section for any penalties, forfeitures or additional receipts of State School Fund moneys, except when expressly directed by law. (3) An amount of funds equal to the sum of all negative adjustments made to the May 15 apportionment under subsection (1) of this section shall be used by the Department of Education for purposes of funding positive adjustments required under subsection (1) of this section in the same fiscal year. (4) If the amounts available under subsection (3) of this section are either not sufficient or exceed the adjustments to districts required under subsection (1) of this section, the Superintendent of Public Instruction shall recalculate the funding percentage in ORS 327.013 (1)(a) to distribute as nearly as practicable the total sum available for distribution.
ORS Chapter 327 — State Financing of Early

ORS 327.011. Description of Local Revenues for purpose of State School Fund distributions. For the purpose of State School Fund distributions for school districts: (1) Local Revenues are the total of the following: (a) The amount of revenue offset against local property taxes as determined by the Department of Revenue under ORS 311.175 (3)(a)(A). (b) The amount of property taxes actually received by the district, including penalties and interest on taxes. (c) The amount of revenue received by the district from the Common School Fund under ORS 327.403 to 327.410. (d) The amount of revenue received by the district from the county school fund. (e) The amount of revenue received by the district from state managed forestlands under ORS 530.115 (1)(b) and (c). (f) Moneys received in lieu of property taxes. (g) Federal funds received without specific application by the school district and that are not deemed under federal law to be nonsupplantable. (h) Any positive amount obtained by subtracting the operating property taxes actually imposed by the district, based on the rate certified pursuant to ORS 310.060, from the amount that would have been imposed by the district if the district had certified the maximum rate of operating property taxes allowed by law. (i) Any amount distributed to the district in the prior fiscal year under ORS
ORS Chapter 327 — State Financing of Early

ORS 327.012. [Repealed by 1957 c.626 1]
ORS Chapter 327 — State Financing of Early

ORS 327.015. [Repealed by 1957 c.612 18]
ORS Chapter 327 — State Financing of Early

ORS 327.016. Report related to State School Fund moneys received for English language learner programs; summary to legislative committees. (1) The Department of Education shall prepare an annual report that: (a) Identifies the total amounts that are: (A) Allocated to each school district from the State School Fund for students eligible for and enrolled in an English language learner program as provided by ORS 327.013 (1)(c)(A)(ii); (B) Expended from the amounts identified in subparagraph (A) of this paragraph for students in average daily membership who are eligible for and enrolled in an English language learner program; and (C) Expended as described in subparagraph (B) of this paragraph by category of expenditure, as identified and defined by the State Board of Education by rule. (b) Summarizes the progress for each school district on meeting objectives and the needs of students eligible for and enrolled in an English language learner program. (c) Provides information on the demographics of students in English language learner programs in each school district, including: (A) The average number of years students have been enrolled in an English language learner program; (B) The average number of years the students have attended their current schools; (C) The percentage of students who also receive special education and related services; and (D) Any other information identified by the department. (2) The report prepared under subsection (1) of this section must: (a) Be made available on the departments website by June 30 of each year; (b) Be provided to each school district board by September 1 of each year and made available at the school districts main office and on the school districts website; and (c) Cover the school year ending June 30 of the prior year. (3) Prior to January 1 of each odd-numbered year, the department shall submit to the interim legislative committees on education a summary of the two most recent reports prepared under subsection (1) of this section. [2015 c.604 6; 2016 c.21 1] Note:
ORS Chapter 327 — State Financing of Early

ORS 327.018. [1957 c.612 7 (enacted in lieu of 327.085); 1959 c.388 2; 1965 c.100 19; renumbered
ORS Chapter 327 — State Financing of Early

ORS 327.020. [Repealed by 1957 c.612 8 (327.024 enacted in lieu of 327.020)]
ORS Chapter 327 — State Financing of Early

ORS 327.021. Percentages and time of payment of apportionments to education service districts. (1)(a) Except as provided in paragraph (b) of this subsection, the Superintendent of Public Instruction shall distribute funds payable to education service districts from the State School Fund following the same percentages and dates specified for school districts under ORS 327.095. (b) Pursuant to rules adopted by the State Board of Education, the superintendent may specify an alternative date for making a distribution if a human-created disaster or a natural disaster affects the ability of the Department of Education to make a distribution by a specified date. (2) The Department of Education may require reports from education service districts of projected and estimated data necessary for the calculation of the State School Fund grant amount. (3) The Department of Education may adjust distributions to an education service district to reflect the difference between the amount payable to the education service district and the amount actually distributed to the education service district based on audited data and data received from reports from education service districts.
ORS Chapter 327 — State Financing of Early

ORS 327.022. Pediatric Nursing Facility Account. (1) The Pediatric Nursing Facility Account is established within the State School Fund. (2) The account shall consist of any moneys transferred as provided by ORS 327.008 and any other state or federal moneys available for the payments of the costs of educational services provided to students admitted to pediatric nursing facilities, as defined in ORS 442.015. (3) Moneys in the account are continuously appropriated to the Department of Education for the purpose of making payments pursuant to ORS 343.941 for the costs of educational services provided to students admitted to pediatric nursing facilities. (4) If the amount available in the account is not adequate to meet costs, the Department of Education shall submit a revised budget to the Legislative Assembly or, if the Legislative Assembly is not in session, to the Emergency Board. [2014 c.81 5] Note:
ORS Chapter 327 — State Financing of Early

ORS 327.023. Grants for special and compensatory education programs. In addition to those moneys distributed through the State School Fund, the Department of Education shall provide from state funds appropriated therefor, grants in aid or support for special and compensatory education programs including: (1) The Oregon School for the Deaf. (2) Medicaid match for administration efforts to secure Medicaid funds for services provided to children with disabilities. (3) Hospital programs for education services to children who are hospitalized for extended periods of time or who require hospitalization due to severe disabilities as described in ORS 343.261. (4) Eligible day treatment programs and eligible residential treatment programs for education services to children who are in the treatment programs as described in ORS 343.961. (5) Regional services provided to children with a low incidence disability, as described in ORS 343.236. (6) Early childhood special education provided to preschool children with disabilities from age three until age of eligibility for kindergarten as described in ORS 339.185, 343.035, 343.041, 343.055, 343.065, 343.157 and 343.455 to 343.534. (7) Early intervention services for preschool children from birth until age three as described in ORS 339.185, 343.035, 343.041, 343.055, 343.065, 343.157 and 343.455 to 343.534. (8) Evaluation services for children with disabilities to determine program eligibility and needs as described in ORS 343.146. (9) Education services to children residing at state hospitals. (10) Disadvantaged children program under ORS 343.680. (11) Early childhood education under ORS 329.235. (12) Child development specialist program under ORS 329.255. (13) Youth care centers under ORS 420.885 that are not within a detention facility, as defined in ORS 419A.004. (14) Staff development and mentoring. (15) Career and technical education grants. (16) Special science education programs. (17) Talented and Gifted children program under ORS 343.391 to 343.413. (18) Pediatric nursing facility programs for educational services provided to students who are admitted to pediatric nursing facilities as provided in ORS 343.941.
ORS Chapter 327 — State Financing of Early

ORS 327.024. [1957 c.612 9 (enacted in lieu of 327.020); 1959 c.388 3; 1965 c.100 20; renumbered
ORS Chapter 327 — State Financing of Early

ORS 327.025. [Repealed by 1957 c.612 3 (327.028 enacted in lieu of 327.025)]