2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.747 - Administrative expenses; crediting contributions to entities; responsibilities of department and director; rules.

(1) Amounts equal to the amounts checked off under ORS 305.745 shall be remitted by the Department of Revenue to the State Treasurer who shall deposit the amounts in a suspense account established under ORS 293.445.
(2)(a) Of the amounts remitted and deposited under subsection (1) of this section, a portion is continuously appropriated for use in reimbursing the General Fund for costs paid or incurred by the Oregon Charitable Checkoff Commission in administering the checkoff programs established under ORS 305.690 to 305.753. No more than one percent of the moneys generated by the checkoff programs per fiscal year ending June 30, 1990, or per any fiscal year thereafter, is appropriated under this paragraph.
(b) Of the amounts remitted and deposited under subsection (1) of this section, a portion is continuously appropriated for use in reimbursing the General Fund for costs paid or incurred by the department in administering the checkoff program established under ORS 305.690 to 305.753. The department shall adopt by rule a formula or other method of determining the cost of administering each checkoff program. Each program shall be charged the cost of administration not to exceed 10 percent of the amount received in checkoff contributions.
(c) Moneys appropriated under this subsection shall be transferred to the General Fund on a quarterly basis.
(3) The records of the department shall reflect the amount that the department has credited to each entity less administrative expenses. Subject to ORS 305.745 (3), the amount credited to each entity shall be equal to the amount checked off for that entity under ORS 305.745 less administrative expenses. The net amount of moneys credited to an entity shall be transferred by the department to the entity, as specified by law, on a periodic basis, or is continuously appropriated to the department for payment to the entity and the department shall pay and remit the net amount credited to the entity, without interest, to the entity on a periodic basis. The department shall adopt rules governing the transferring or remitting of checkoff moneys to the entities for which the amounts were checked off. The rules shall specify the time, no less often than quarterly, that the moneys are to be transferred or remitted to the entities by the department.
(4) Moneys contributed in accordance with ORS 305.690 to 305.753 shall be deposited as follows:
(a) In the Oregon Veterans Home Account established in ORS 408.368, if contributed to an Oregon Veterans’ Home, as defined in ORS 408.362.
(b) In the Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program Fund established in ORS 406.083, if contributed to the Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program.
(c) In the Nongame Wildlife Fund established in ORS 496.385, if contributed to the Nongame Wildlife Fund.
(d) In the Alzheimer’s Disease Research Fund established in ORS 431A.650, if contributed to the Alzheimer’s Disease Research Fund.
(e) In the Oregon Military Emergency Financial Assistance Fund established in ORS 396.364, if contributed to the Oregon Military Emergency Financial Assistance Program.
(f) In the subaccount established pursuant to section 36 (2), chapter 1084, Oregon Laws 1999, or a successor subaccount, account or fund, an amount as credited to the subaccount or its successor, if contributed to assist in child abuse and neglect prevention.
(g) In the Oregon Prenatal to Kindergarten Program Trust Fund established in ORS 329.183, if contributed for the purposes of the Oregon Prenatal to Kindergarten Program Trust Fund.
(5)(a) The department shall be responsible for the expenditure of all commission funds and the Director of the Department of Revenue shall sign all vouchers for obligations incurred or for expenditures authorized by the commission.
(b) The director, on behalf of the commission, shall execute all agreements, contracts or other documents entered into or approved by the commission.
(c) Subject to any applicable provisions of the State Personnel Relations Law and the approval of the commission, the department may employ or remove executive, technical and expert assistants and other employees as needed and fix their compensation. However, executive, technical and expert assistants shall be in the unclassified service for purposes of the State Personnel Relations Law. [1989 c.987 §15; 1995 c.79 §114; 2007 c.822 §12; 2021 c.8 §9; 2023 c.547 §34]