(2) If the taxes so received by the treasurers of the respective counties are measured by gross revenue they shall be credited as follows:
(a) For payments due July 1, 1992:
(A) 60 percent to the county school fund.
(B) 40 percent to the general fund of the county.
(b) For payments due July 1, 1993:
(A) 55.6 percent to the county school fund.
(B) 44.4 percent to the general fund of the county.
(c) For payments due July 1, 1994:
(A) 50 percent to the county school fund.
(B) 50 percent to the general fund of the county.
(d) For payments due July 1, 1995:
(A) 42.9 percent to the county school fund.
(B) 57.1 percent to the general fund of the county.
(e) For payments due July 1, 1996, and thereafter:
(A) 33.3 percent to the county school fund.
(B) 66.7 percent to the general fund of the county.
(3) If the amount of the taxes was determined under ORS 308.807 (2) they shall be deposited in the unsegregated tax collections account and distributed according to the percentage distribution schedule in ORS 311.390.
(4) If the return or taxes are found to be incorrect, the department shall notify the association of the error, and refund any overpayment or demand payment of any deficiency. [Amended by 1963 c.238 §3; 1969 c.492 §5; 1991 c.459 §171; 2001 c.114 §19]
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.
